Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
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The HC held that the cancellation of the petitioner's registration was invalid due to violation of natural justice, specifically the failure to grant an opportunity of hearing and non-application of mind. Despite the petitioner submitting a reply, the order incorrectly stated no reply was received, indicating a lack of proper consideration. The court found the impugned order arbitrary and not meeting the standards of Article 14 of the Constitution. Consequently, the HC quashed the cancellation order and allowed the petition.
The HC held that the cancellation of the petitioner's registration was invalid due to violation of natural justice, specifically the failure to grant an opportunity of hearing and non-application of mind. Despite the petitioner submitting a reply, the order incorrectly stated no reply was received, indicating a lack of proper consideration. The court found the impugned order arbitrary and not meeting the standards of Article 14 of the Constitution. Consequently, the HC quashed the cancellation order and allowed the petition.
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