Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
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HC set aside the impugned order N/N. 56/2023-Central Tax due to violation of principles of natural justice. SCN uploaded on 'Additional Notices Tab' without actual knowledge of the Petitioner, resulting in ex parte adjudication without personal hearing. Following precedent in similar case, HC remanded matter for fresh consideration, directing department to provide proper notice, conduct personal hearing, and pass reasoned order after considering Petitioner's submissions on merits.
HC set aside the impugned order N/N. 56/2023-Central Tax due to violation of principles of natural justice. SCN uploaded on 'Additional Notices Tab' without actual knowledge of the Petitioner, resulting in ex parte adjudication without personal hearing. Following precedent in similar case, HC remanded matter for fresh consideration, directing department to provide proper notice, conduct personal hearing, and pass reasoned order after considering Petitioner's submissions on merits.
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