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 an impugned appellate order dated 28 September 2024 for breach of natural justice, holding that the appellant was not afforded an opportunity to be heard and was unable to adduce documents or have pleaded grounds of appeal considered. The HC remanded the matter to the State-Tax Additional Commissioner (Appeal), Santhal Pargana Division, Dumka, directing a de novo adjudication after affording the parties a full and fair hearing and considering materials produced. The HC emphasized that quasi-judicial authorities must observe principles of fairness and provide hearing where decisions may cause civil consequences. Petition disposed of by remand.
The HC set aside an impugned appellate order dated 28 September 2024 for breach of natural justice, holding that the appellant was not afforded an opportunity to be heard and was unable to adduce documents or have pleaded grounds of appeal considered. The HC remanded the matter to the State-Tax Additional Commissioner (Appeal), Santhal Pargana Division, Dumka, directing a de novo adjudication after affording the parties a full and fair hearing and considering materials produced. The HC emphasized that quasi-judicial authorities must observe principles of fairness and provide hearing where decisions may cause civil consequences. Petition disposed of by remand.
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