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 order under Section 144B due to violation of natural justice principles. The assessment was conducted without proper verification of the ITBA portal and without granting the taxpayer an opportunity for hearing during the COVID-19 pandemic. The court quashed the existing order and remanded the matter back to the Assessment Unit with directions to conduct a fresh assessment, ensuring due process by providing a proper hearing to the petitioner in accordance with legal requirements.
HC invalidated the assessment order under Section 144B due to violation of natural justice principles. The assessment was conducted without proper verification of the ITBA portal and without granting the taxpayer an opportunity for hearing during the COVID-19 pandemic. The court quashed the existing order and remanded the matter back to the Assessment Unit with directions to conduct a fresh assessment, ensuring due process by providing a proper hearing to the petitioner in accordance with legal requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
