Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
HC invalidated the assessment proceedings due to procedural irregularity in issuing show cause notice. The notice was served with insufficient response time, specifically less than the mandated 7-day period under Section 144 read with Section 144B. The court set aside the impugned assessment order and related notices, directing the respondent to recommence proceedings from the show cause notice stage, ensuring strict compliance with statutory timelines and principles of natural justice.
HC invalidated the assessment proceedings due to procedural irregularity in issuing show cause notice. The notice was served with insufficient response time, specifically less than the mandated 7-day period under Section 144 read with Section 144B. The court set aside the impugned assessment order and related notices, directing the respondent to recommence proceedings from the show cause notice stage, ensuring strict compliance with statutory timelines and principles of natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
