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...
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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 set aside appellate authority's order for violating principles of natural justice by passing cryptic, non-speaking order without addressing petitioners' grounds raised in appeal memos. Court held appellate authority failed to apply judicial mind, assign reasons, or deal with petitioners' defense regarding right to cross-examine witnesses. Authority merely stated petitioners failed to provide credible evidence without examining their submissions. Applying Kranti Associates precedent, HC found impugned order cannot sustain judicial scrutiny due to non-application of mind. Both appellate orders set aside; petitioners directed to appear before appellate authority for fresh hearing on specified date.
HC set aside appellate authority's order for violating principles of natural justice by passing cryptic, non-speaking order without addressing petitioners' grounds raised in appeal memos. Court held appellate authority failed to apply judicial mind, assign reasons, or deal with petitioners' defense regarding right to cross-examine witnesses. Authority merely stated petitioners failed to provide credible evidence without examining their submissions. Applying Kranti Associates precedent, HC found impugned order cannot sustain judicial scrutiny due to non-application of mind. Both appellate orders set aside; petitioners directed to appear before appellate authority for fresh hearing on specified date.
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