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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...
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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 set aside the assessment order passed under Sections 147, 144 read with Section 144B, by the National Faceless Assessment Unit for AY 2018-19, finding a violation of natural justice as the petitioner was not afforded an opportunity to produce evidence or substantiate that the tax liability had been discharged in AY 2019-20. The Court held that the same income cannot be subjected to double taxation and directed the AO to allow the petitioner to submit relevant documents and reconsider the liability afresh. Despite the existence of an alternative remedy through appeal, the writ petition was entertained due to the factual matrix and potential for double assessment. The matter was remitted for fresh adjudication, with the petitioner directed to appear before the AO within two weeks to present evidence and make submissions.
The HC set aside the assessment order passed under Sections 147, 144 read with Section 144B, by the National Faceless Assessment Unit for AY 2018-19, finding a violation of natural justice as the petitioner was not afforded an opportunity to produce evidence or substantiate that the tax liability had been discharged in AY 2019-20. The Court held that the same income cannot be subjected to double taxation and directed the AO to allow the petitioner to submit relevant documents and reconsider the liability afresh. Despite the existence of an alternative remedy through appeal, the writ petition was entertained due to the factual matrix and potential for double assessment. The matter was remitted for fresh adjudication, with the petitioner directed to appear before the AO within two weeks to present evidence and make submissions.
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