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...
The HC set aside the impugned order dated 30.06.2025, holding it to be a non-speaking order that violated principles of natural justice by failing to address the petitioner's explanations and objections. The impugned order is to be treated as a show cause notice; the petitioner may file objections with supporting documents within four weeks of receipt of this order. The first respondent/revenue is directed to issue requisite notice, afford an opportunity of hearing, reconsider the matter, and redo the assessment by passing a speaking order addressing the objections, input tax credit and stock variation issues. The petition is disposed of subject to compliance with these directions.
The HC set aside the impugned order dated 30.06.2025, holding it to be a non-speaking order that violated principles of natural justice by failing to address the petitioner's explanations and objections. The impugned order is to be treated as a show cause notice; the petitioner may file objections with supporting documents within four weeks of receipt of this order. The first respondent/revenue is directed to issue requisite notice, afford an opportunity of hearing, reconsider the matter, and redo the assessment by passing a speaking order addressing the objections, input tax credit and stock variation issues. The petition is disposed of subject to compliance with these directions.
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