Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Challenged audit report and show cause notice were ordered reconsideration: the court found Defects 1-6 did not warrant confirmation of demand after verification of records and reconciliations, and observed no established suppression, misstatement or intent to evade tax. The respondent is directed to decide the issues on merits, provide opportunity of hearing and pass fresh orders pursuant to the audit report and show cause notice, preferably within three months of receipt. Interim relief had prevented final orders earlier; writ petitions disposed with remand for fresh consideration.
Challenged audit report and show cause notice were ordered reconsideration: the court found Defects 1-6 did not warrant confirmation of demand after verification of records and reconciliations, and observed no established suppression, misstatement or intent to evade tax. The respondent is directed to decide the issues on merits, provide opportunity of hearing and pass fresh orders pursuant to the audit report and show cause notice, preferably within three months of receipt. Interim relief had prevented final orders earlier; writ petitions disposed with remand for fresh consideration.
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