Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Grant of an opportunity of hearing under Section 75(4) and principles of natural justice were determinative: absence of proof that petitioners received the online notice meant no opportunity to be heard, rendering the adjudication contrary to the statutory hearing requirement and natural justice. Consequently the High Court set aside the adjudication and remitted the matter to the Proper Officer for fresh adjudication, leaving merits open. The court further held that limitation may be raised against the fresh proceedings only if that defence was available at the time the original show-cause notice was issued.
Grant of an opportunity of hearing under Section 75(4) and principles of natural justice were determinative: absence of proof that petitioners received the online notice meant no opportunity to be heard, rendering the adjudication contrary to the statutory hearing requirement and natural justice. Consequently the High Court set aside the adjudication and remitted the matter to the Proper Officer for fresh adjudication, leaving merits open. The court further held that limitation may be raised against the fresh proceedings only if that defence was available at the time the original show-cause notice was issued.
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