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...
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DIN compliance was treated as mandatory for a GST assessment summary in FORM GST DRC-07; the HC noted that the impugned order carried no DIN and, applying settled law and the CBIC circular, held that the omission affected the validity of the proceeding. On that procedural defect alone, the uploaded assessment summary could not be sustained and was set aside. Liberty was reserved to the authority to undertake fresh assessment after notice and issuance of a DIN-compliant order, with the intervening period excluded for limitation.
DIN compliance was treated as mandatory for a GST assessment summary in FORM GST DRC-07; the HC noted that the impugned order carried no DIN and, applying settled law and the CBIC circular, held that the omission affected the validity of the proceeding. On that procedural defect alone, the uploaded assessment summary could not be sustained and was set aside. Liberty was reserved to the authority to undertake fresh assessment after notice and issuance of a DIN-compliant order, with the intervening period excluded for limitation.
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