Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
The HC set aside the impugned demand order and remanded the matter to the Adjudicating Authority for fresh adjudication, finding a breach of audi alteram partem where the SCN and subsequent notices were uploaded only to the "Additional Notices" tab and the Petitioner was not afforded a real opportunity to be heard. The Petitioner is granted time until 15 October 2025 to file a reply to the SCN; thereafter the Adjudicating Authority shall issue a personal hearing notice (not merely portal upload) and proceed afresh. The petition is allowed by way of remand.
The HC set aside the impugned demand order and remanded the matter to the Adjudicating Authority for fresh adjudication, finding a breach of audi alteram partem where the SCN and subsequent notices were uploaded only to the "Additional Notices" tab and the Petitioner was not afforded a real opportunity to be heard. The Petitioner is granted time until 15 October 2025 to file a reply to the SCN; thereafter the Adjudicating Authority shall issue a personal hearing notice (not merely portal upload) and proceed afresh. The petition is allowed by way of remand.
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