Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
The HC quashed and set aside the impugned adjudication order and allowed the writ petition filed by the anonymized petitioner, holding that principles of natural justice were violated because no show-cause notice, filing date for reply, or opportunity for personal hearing was communicated prior to the order; the court noted systemic defects in exclusive online service of notices/orders causing non-receipt and loss of appellate rights, and the limited power of appeal authorities to condone delay or remit matters to the adjudicating authority. Having observed parallel relief granted by a coordinate bench, the HC declined further pleadings and permitted vacation of the order subject to the petitioner complying with specified conditions.
The HC quashed and set aside the impugned adjudication order and allowed the writ petition filed by the anonymized petitioner, holding that principles of natural justice were violated because no show-cause notice, filing date for reply, or opportunity for personal hearing was communicated prior to the order; the court noted systemic defects in exclusive online service of notices/orders causing non-receipt and loss of appellate rights, and the limited power of appeal authorities to condone delay or remit matters to the adjudicating authority. Having observed parallel relief granted by a coordinate bench, the HC declined further pleadings and permitted vacation of the order subject to the petitioner complying with specified conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
