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 held that the tax assessment notices for 2016-17 and 2017-18 were invalid due to procedural non-compliance. The assessment under Section 40 of Assam VAT Act, 2003 was time-barred and lacked substantive legal basis, as the prescribed authority failed to establish 'reason to believe' and did not follow mandatory pre-assessment conditions. Consequently, the HC set aside the assessment orders and consequential demand notices, effectively rendering them legally unsustainable and providing relief to the petitioner.
HC held that the tax assessment notices for 2016-17 and 2017-18 were invalid due to procedural non-compliance. The assessment under Section 40 of Assam VAT Act, 2003 was time-barred and lacked substantive legal basis, as the prescribed authority failed to establish 'reason to believe' and did not follow mandatory pre-assessment conditions. Consequently, the HC set aside the assessment orders and consequential demand notices, effectively rendering them legally unsustainable and providing relief to the petitioner.
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