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...
Where proceedings under the Insolvency and Bankruptcy Code are governed by Section 424 of the Companies Act, the adjudicatory process must comply with natural justice and the prescribed procedural course. The Appellate Tribunal held that an order shown for pronouncement without a concluded hearing, without a fixed pronouncement date, without an ex parte direction, and without deciding a pending application for additional documents was procedurally defective and ex parte in substance. It further held that an application challenging such defects was a recall application, not a review, so dismissal for want of review jurisdiction was erroneous. The impugned order was quashed and the matter remitted for fresh consideration after deciding the document application, subject to costs.
Where proceedings under the Insolvency and Bankruptcy Code are governed by Section 424 of the Companies Act, the adjudicatory process must comply with natural justice and the prescribed procedural course. The Appellate Tribunal held that an order shown for pronouncement without a concluded hearing, without a fixed pronouncement date, without an ex parte direction, and without deciding a pending application for additional documents was procedurally defective and ex parte in substance. It further held that an application challenging such defects was a recall application, not a review, so dismissal for want of review jurisdiction was erroneous. The impugned order was quashed and the matter remitted for fresh consideration after deciding the document application, subject to costs.
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