Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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HC allowed the writ petition and quashed the show cause notice and consequential orders issued under Section 74 of the Act. The court held that initiation of proceedings against a deceased proprietor was void ab initio where death had been notified to authorities, and that proceedings cannot validly be instituted against a deceased person, the estate or legal heirs absent proper service on or substitution of the legal representative. The HC found the SCN and subsequent ex parte order unsustainable for failure to proceed against the legal representative/heirs in accordance with law. The impugned SCN and ex parte order were set aside and the petition challenging those proceedings was allowed.
HC allowed the writ petition and quashed the show cause notice and consequential orders issued under Section 74 of the Act. The court held that initiation of proceedings against a deceased proprietor was void ab initio where death had been notified to authorities, and that proceedings cannot validly be instituted against a deceased person, the estate or legal heirs absent proper service on or substitution of the legal representative. The HC found the SCN and subsequent ex parte order unsustainable for failure to proceed against the legal representative/heirs in accordance with law. The impugned SCN and ex parte order were set aside and the petition challenging those proceedings was allowed.
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