Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Transitional input tax credit rejection was set aside because the order was passed before expiry of the time given to reply to the show cause notice, depriving the taxpayer of an effective opportunity to place its explanation and supporting documents. The HC treated this as a clear breach of natural justice rather than a ruling on entitlement to the credit. The impugned order was quashed and the matter remitted for fresh consideration on merits after receipt of the reply and after affording a hearing.
Transitional input tax credit rejection was set aside because the order was passed before expiry of the time given to reply to the show cause notice, depriving the taxpayer of an effective opportunity to place its explanation and supporting documents. The HC treated this as a clear breach of natural justice rather than a ruling on entitlement to the credit. The impugned order was quashed and the matter remitted for fresh consideration on merits after receipt of the reply and after affording a hearing.
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