Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
HC quashed and set aside the impugned order passed u/s 148A(d) and the consequential notice u/s 148, holding that initiation of reassessment proceedings was vitiated by breach of natural justice because the adverse Verification Report relied upon was not furnished to the petitioner prior to issuance of the notice u/s 148A(b). The court remanded the matter to the respondent authority to proceed afresh from the stage of issuance of notice u/s 148A(b), directing the respondent to supply the Verification Report to the petitioner within a reasonable time and permitting the petitioner to file a fresh reply. The prior actions of the department are set aside as invalid for non-supply of material relied upon.
HC quashed and set aside the impugned order passed u/s 148A(d) and the consequential notice u/s 148, holding that initiation of reassessment proceedings was vitiated by breach of natural justice because the adverse Verification Report relied upon was not furnished to the petitioner prior to issuance of the notice u/s 148A(b). The court remanded the matter to the respondent authority to proceed afresh from the stage of issuance of notice u/s 148A(b), directing the respondent to supply the Verification Report to the petitioner within a reasonable time and permitting the petitioner to file a fresh reply. The prior actions of the department are set aside as invalid for non-supply of material relied upon.
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