Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Assessment and recovery proceedings were held invalid because service of notice was not proved and the assessee was denied an effective opportunity of hearing, amounting to breach of natural justice. The Court found that the postal notice was returned unserved and the alleged e-mail did not establish effective service, so no notice was served before or after the assessment order. The impugned assessment order and consequential recovery proceedings were therefore quashed, and the matter was remanded to the assessing authority for fresh assessment after due notice and opportunity to respond, with exclusion of the intervening period for limitation.
Assessment and recovery proceedings were held invalid because service of notice was not proved and the assessee was denied an effective opportunity of hearing, amounting to breach of natural justice. The Court found that the postal notice was returned unserved and the alleged e-mail did not establish effective service, so no notice was served before or after the assessment order. The impugned assessment order and consequential recovery proceedings were therefore quashed, and the matter was remanded to the assessing authority for fresh assessment after due notice and opportunity to respond, with exclusion of the intervening period for limitation.
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