Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Where the authorities were already aware of the relevant period when issuing the show cause notice, failure to quantify interest in that notice was held to bar its later inclusion in the adjudication order, because the amount of tax, interest and penalty demanded cannot exceed what is specified in the notice. The provision permitting interest to be imposed even if not stated in the order was found inapplicable, as it addresses omission in the adjudication order and not omission in the show cause notice itself. On that basis, the interest demand and the consequential notice and order were quashed, with liberty to issue a fresh notice in accordance with law.
Where the authorities were already aware of the relevant period when issuing the show cause notice, failure to quantify interest in that notice was held to bar its later inclusion in the adjudication order, because the amount of tax, interest and penalty demanded cannot exceed what is specified in the notice. The provision permitting interest to be imposed even if not stated in the order was found inapplicable, as it addresses omission in the adjudication order and not omission in the show cause notice itself. On that basis, the interest demand and the consequential notice and order were quashed, with liberty to issue a fresh notice in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
