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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Courts Rule Assessment Orders Invalid Without Tax Calculations; Circular Urges Compliance with Precedents and Supreme Court Guidance.</h1> The circular emphasizes the importance of including tax calculations within assessment orders, following judicial precedents. The Jammu & Kashmir High Court and other courts have ruled that assessment orders are invalid if tax computations are not explicitly stated. Previous instructions required tax details to be included in assessment orders for companies and attached to demand notices for non-company cases. Despite these instructions, compliance has been inconsistent, leading to annulled assessments. The circular urges strict adherence to these instructions and advises departmental representatives to reference a Supreme Court decision clarifying the interpretation of fiscal statutes in relevant cases.
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