Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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HC allowed the petition challenging the SCN issued beyond prescribed limitation period. The court found procedural irregularities in the notice, specifically the lack of opportunity for hearing, which violated principles of natural justice. The impugned order was set aside and remanded back to the Adjudicating Authority. The Petitioner was granted permission to file a reply by 15th July, 2025, with a mandatory personal hearing to be provided thereafter. The challenge to the extension of limitation through Notification 56/2023 remains pending before the Supreme Court, which influenced the HC's decision to provide procedural fairness.
HC allowed the petition challenging the SCN issued beyond prescribed limitation period. The court found procedural irregularities in the notice, specifically the lack of opportunity for hearing, which violated principles of natural justice. The impugned order was set aside and remanded back to the Adjudicating Authority. The Petitioner was granted permission to file a reply by 15th July, 2025, with a mandatory personal hearing to be provided thereafter. The challenge to the extension of limitation through Notification 56/2023 remains pending before the Supreme Court, which influenced the HC's decision to provide procedural fairness.
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