Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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HC allowed the appeal, finding the registration cancellation proceedings fundamentally flawed. The show cause notice (SCN) was deemed legally non-existent due to lack of specific allegations and absence of reasoned grounds, constituting a violation of principles of natural justice. The court held that the jurisdictional defect was inherent and could not be rectified subsequently, rendering all subsequent proceedings invalid. The original authority's order cancelling registration was quashed, effectively reinstating the appellant's legal status based on procedural impropriety in the administrative action.
HC allowed the appeal, finding the registration cancellation proceedings fundamentally flawed. The show cause notice (SCN) was deemed legally non-existent due to lack of specific allegations and absence of reasoned grounds, constituting a violation of principles of natural justice. The court held that the jurisdictional defect was inherent and could not be rectified subsequently, rendering all subsequent proceedings invalid. The original authority's order cancelling registration was quashed, effectively reinstating the appellant's legal status based on procedural impropriety in the administrative action.
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