Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Demand and penalty for alleged receipt of invoices without actual movement of goods required proof of genuine physical supply, not mere assumptions. Where the taxpayer produced tax invoices along with e-way bills and lorry receipts, the text states that this created a prima facie case and that the authority should have verified the transport records before confirming liability. The demand could not rest on presumptions, conjecture, or ipse dixit; fresh verification of lorry numbers, e-way bills, invoices, and toll passage was required. The impugned order was set aside and the matter remitted for a fresh decision on merits after such verification.
Demand and penalty for alleged receipt of invoices without actual movement of goods required proof of genuine physical supply, not mere assumptions. Where the taxpayer produced tax invoices along with e-way bills and lorry receipts, the text states that this created a prima facie case and that the authority should have verified the transport records before confirming liability. The demand could not rest on presumptions, conjecture, or ipse dixit; fresh verification of lorry numbers, e-way bills, invoices, and toll passage was required. The impugned order was set aside and the matter remitted for a fresh decision on merits after such verification.
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