Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
An assessment order under the GST regime was held vitiated because it did not bear a Document Identification Number, following the Court's earlier view that absence of a DIN invalidates the order. The order was therefore set aside and the matter remanded for fresh assessment after hearing the taxpayer. On the delayed writ challenge and disputed portal service, the Court did not finally resolve the service controversy but held that petitions attacking assessment orders with patent irregularities could be entertained on terms. Relief was made conditional on deposit of 20% of the disputed tax, with the period of writ pendency excluded for limitation and liberty preserved to raise all contentions before the Assessing Officer.
An assessment order under the GST regime was held vitiated because it did not bear a Document Identification Number, following the Court's earlier view that absence of a DIN invalidates the order. The order was therefore set aside and the matter remanded for fresh assessment after hearing the taxpayer. On the delayed writ challenge and disputed portal service, the Court did not finally resolve the service controversy but held that petitions attacking assessment orders with patent irregularities could be entertained on terms. Relief was made conditional on deposit of 20% of the disputed tax, with the period of writ pendency excluded for limitation and liberty preserved to raise all contentions before the Assessing Officer.
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