Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
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.
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