Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The HC partly allowed the writ appeal against an impugned order that exceeded the amount specified in the Show Cause Notice (SCN). While the court acknowledged potential violations of natural justice principles regarding jurisdiction and limitation, it determined these issues required factual examination by the respondent authority. The HC set aside the Single Judge's observation regarding automatic restoration of the order if no reply was filed within three weeks. Instead, the appellant was granted four weeks from judgment receipt to submit their reply, with explicit permission to raise both limitation and jurisdictional defenses before the respondent authority.
The HC partly allowed the writ appeal against an impugned order that exceeded the amount specified in the Show Cause Notice (SCN). While the court acknowledged potential violations of natural justice principles regarding jurisdiction and limitation, it determined these issues required factual examination by the respondent authority. The HC set aside the Single Judge's observation regarding automatic restoration of the order if no reply was filed within three weeks. Instead, the appellant was granted four weeks from judgment receipt to submit their reply, with explicit permission to raise both limitation and jurisdictional defenses before the respondent authority.
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