Appeal allows marketing payments as deductible business expenses under Sec.37; director pay retained; R&D deductible from certificate date under Sec.3...
Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration di...
Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
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The HC dismissed the writ petition and upheld the impugned order dated 13.09.2024 cancelling the petitioner's registration, finding no breach of natural justice. The court held that the authority had issued notice of a personal hearing, an authorised representative of the petitioner attended and tendered written submissions, and no adjournment or specific request for a further hearing was made; hence the representative's conduct did not amount to denial of opportunity. The HC further held that an equivocal request for a hearing "if necessary" did not oblige the authority to seek additional clarification, and concluded there were no grounds to interfere with the administrative order.
The HC dismissed the writ petition and upheld the impugned order dated 13.09.2024 cancelling the petitioner's registration, finding no breach of natural justice. The court held that the authority had issued notice of a personal hearing, an authorised representative of the petitioner attended and tendered written submissions, and no adjournment or specific request for a further hearing was made; hence the representative's conduct did not amount to denial of opportunity. The HC further held that an equivocal request for a hearing "if necessary" did not oblige the authority to seek additional clarification, and concluded there were no grounds to interfere with the administrative order.
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