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...
The HC held that the Adjudicating Authority failed to comply with Regulation 27 of the Adjudicating Authority (Procedure) Regulations, 2013, by not duly serving the order dated 7.10.2024 on the petitioner or his counsel, despite the petitioner's counsel having filed a Vakalatnama and the petitioner being in judicial custody. The court directed the Adjudicating Authority to furnish a copy of the order to the petitioner or his counsel within seven days of receiving the present order and granted the petitioner 20 days thereafter to file an appeal. The HC emphasized that the appeal tribunal is not bound by its observations and shall adjudicate the appeal on its merits. The petition was disposed of accordingly.
The HC held that the Adjudicating Authority failed to comply with Regulation 27 of the Adjudicating Authority (Procedure) Regulations, 2013, by not duly serving the order dated 7.10.2024 on the petitioner or his counsel, despite the petitioner's counsel having filed a Vakalatnama and the petitioner being in judicial custody. The court directed the Adjudicating Authority to furnish a copy of the order to the petitioner or his counsel within seven days of receiving the present order and granted the petitioner 20 days thereafter to file an appeal. The HC emphasized that the appeal tribunal is not bound by its observations and shall adjudicate the appeal on its merits. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
