Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
HC held that an assessment order passed under section 143(3) read with section 144B was vitiated by breach of natural justice because the assessee was not given an effective opportunity of hearing. The authority issued a video-conferencing intimation only a few hours before the scheduled hearing, despite the assessee's request for adjournment and for a hearing after a stated date, and did not properly consider the request for reasonable time to file a reply. The assessment was set aside and the matter remanded for a fresh order after granting a meaningful opportunity of hearing, including video conferencing.
HC held that an assessment order passed under section 143(3) read with section 144B was vitiated by breach of natural justice because the assessee was not given an effective opportunity of hearing. The authority issued a video-conferencing intimation only a few hours before the scheduled hearing, despite the assessee's request for adjournment and for a hearing after a stated date, and did not properly consider the request for reasonable time to file a reply. The assessment was set aside and the matter remanded for a fresh order after granting a meaningful opportunity of hearing, including video conferencing.
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