Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
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Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Section 96(a)(i) of the Direct Tax Vivad se Vishwas Scheme was held to exclude only assessments made under the specified search provisions under Sections 132 or 132A. Where the department itself recorded that the reassessment under Section 147 was founded on material impounded during survey under Section 133A, and the earlier Section 153C proceedings had been dropped, the exclusion could not be extended by combining the discarded search-based proceedings with the later survey-based reassessment. The exclusion being statutory required strict construction, and no additional restriction could be read in. The rejection of the declarations was illegal, and the petitioner was entitled to acceptance.
Section 96(a)(i) of the Direct Tax Vivad se Vishwas Scheme was held to exclude only assessments made under the specified search provisions under Sections 132 or 132A. Where the department itself recorded that the reassessment under Section 147 was founded on material impounded during survey under Section 133A, and the earlier Section 153C proceedings had been dropped, the exclusion could not be extended by combining the discarded search-based proceedings with the later survey-based reassessment. The exclusion being statutory required strict construction, and no additional restriction could be read in. The rejection of the declarations was illegal, and the petitioner was entitled to acceptance.
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