Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
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The challenge concerned validity of detention show cause proceedings where the notice and FORM MOV-7/MOV-9 were alleged to have been uploaded to the portal belatedly and no personal hearing was afforded. The failure to comply with mandated portal uploading timelines was held to cast doubt on the purportedly dated order, resulting in its invalidation. The denial of opportunity of hearing rendered the proceedings ex parte and further supported quashing. For these reasons the impugned show cause notice and consequential administrative action were quashed and set aside without remand.
The challenge concerned validity of detention show cause proceedings where the notice and FORM MOV-7/MOV-9 were alleged to have been uploaded to the portal belatedly and no personal hearing was afforded. The failure to comply with mandated portal uploading timelines was held to cast doubt on the purportedly dated order, resulting in its invalidation. The denial of opportunity of hearing rendered the proceedings ex parte and further supported quashing. For these reasons the impugned show cause notice and consequential administrative action were quashed and set aside without remand.
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