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...
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Tax liability of a deceased sole proprietor may be enforced against the legal representatives to the extent of the estate, and death does not extinguish liability for tax, interest or penalty. The operative safeguard is that any adverse determination must be made only after personal hearing and by a reasoned, speaking order. A demand raised in the name of the deceased without hearing the legal representatives is not sustainable. The source also notes that another challenge was not pressed and was left open.
Tax liability of a deceased sole proprietor may be enforced against the legal representatives to the extent of the estate, and death does not extinguish liability for tax, interest or penalty. The operative safeguard is that any adverse determination must be made only after personal hearing and by a reasoned, speaking order. A demand raised in the name of the deceased without hearing the legal representatives is not sustainable. The source also notes that another challenge was not pressed and was left open.
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