Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
The HC allowed the petitioner's challenge to SCN and consequent order dated 31st March 2023, finding violation of natural justice principles due to inadequate opportunity of hearing. The court held that proper hearing rights were denied and remanded the matter to the Adjudicating Authority. The impugned order was set aside. The petitioner was granted extension until 15th July 2025 to file additional reply to SCN, after which the Adjudicating Authority must issue personal hearing notice. The petition was disposed of with directions for fresh adjudication ensuring compliance with natural justice requirements.
The HC allowed the petitioner's challenge to SCN and consequent order dated 31st March 2023, finding violation of natural justice principles due to inadequate opportunity of hearing. The court held that proper hearing rights were denied and remanded the matter to the Adjudicating Authority. The impugned order was set aside. The petitioner was granted extension until 15th July 2025 to file additional reply to SCN, after which the Adjudicating Authority must issue personal hearing notice. The petition was disposed of with directions for fresh adjudication ensuring compliance with natural justice requirements.
Note: It is a system-generated summary and is for quick reference only.