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 set aside the impugned adjudication orders issued under s. 168A, remanding the matter to the adjudicating authority for fresh proceedings, holding that the Petitioner was deprived of a proper opportunity to be heard and had not filed replies to the show cause notices; consequently the HC directed that the Petitioner be afforded the opportunity to file replies and to be heard on the merits. The HC granted the Petitioner specific time until 30 November 2025 to file replies to the impugned SCNs. The writ petition is disposed of in terms of the foregoing directions, with liberty to the adjudicating authority to proceed thereafter in accordance with law.
The HC set aside the impugned adjudication orders issued under s. 168A, remanding the matter to the adjudicating authority for fresh proceedings, holding that the Petitioner was deprived of a proper opportunity to be heard and had not filed replies to the show cause notices; consequently the HC directed that the Petitioner be afforded the opportunity to file replies and to be heard on the merits. The HC granted the Petitioner specific time until 30 November 2025 to file replies to the impugned SCNs. The writ petition is disposed of in terms of the foregoing directions, with liberty to the adjudicating authority to proceed thereafter in accordance with law.
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