Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
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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 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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