Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The HC quashed the impugned order due to non-application of mind and violation of natural justice principles. The petitioner had deposited 10% of the disputed tax and recovered over 25% during proceedings. The matter was remanded to the respondents to pass fresh orders on merits and in accordance with law after affording the petitioner a hearing within three months. The petitioner is directed to file a reply to the show cause notice, treating the impugned order as an addendum, within 30 days of receiving this order. The petition was disposed of by remand.
The HC quashed the impugned order due to non-application of mind and violation of natural justice principles. The petitioner had deposited 10% of the disputed tax and recovered over 25% during proceedings. The matter was remanded to the respondents to pass fresh orders on merits and in accordance with law after affording the petitioner a hearing within three months. The petitioner is directed to file a reply to the show cause notice, treating the impugned order as an addendum, within 30 days of receiving this order. The petition was disposed of by remand.
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