Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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The HC allowed the petition and set aside the assessment order dated 29.01.2025 and its summary, holding the respondent's proceedings vitiated by breach of natural justice and excessive delay. The court found the petitioner reasonably unaware of portal-notices uploaded after approximately 1½ years and held the statutory/administrative timeline for proceedings under section 73 required prompt adjudication; the belated confirmation of the show-cause proceedings and absence of effective communication rendered the assessment voidable. The matter is remitted to the first respondent for fresh consideration in accordance with law; the petition is allowed by way of remand.
The HC allowed the petition and set aside the assessment order dated 29.01.2025 and its summary, holding the respondent's proceedings vitiated by breach of natural justice and excessive delay. The court found the petitioner reasonably unaware of portal-notices uploaded after approximately 1½ years and held the statutory/administrative timeline for proceedings under section 73 required prompt adjudication; the belated confirmation of the show-cause proceedings and absence of effective communication rendered the assessment voidable. The matter is remitted to the first respondent for fresh consideration in accordance with law; the petition is allowed by way of remand.
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