Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Loose papers that are undated, unsigned and unlinked to the assessee cannot, by themselves, support additions for unexplained investment under section 69; the Tribunal treated the paper as a dumb document and deleted the addition. A figure on the same paper also could not be taxed as unexplained money under section 69A because no money or other valuable asset was found in the assessee's ownership, and the nature of the entry was not established; that addition was deleted. A gross profit addition based only on alleged stock shortage was rejected because the assessee gave a plausible job-work explanation that was not disproved. Third-party WhatsApp and police material could not be used without full disclosure or cross-examination, so the betting-related section 69A addition also failed.
Loose papers that are undated, unsigned and unlinked to the assessee cannot, by themselves, support additions for unexplained investment under section 69; the Tribunal treated the paper as a dumb document and deleted the addition. A figure on the same paper also could not be taxed as unexplained money under section 69A because no money or other valuable asset was found in the assessee's ownership, and the nature of the entry was not established; that addition was deleted. A gross profit addition based only on alleged stock shortage was rejected because the assessee gave a plausible job-work explanation that was not disproved. Third-party WhatsApp and police material could not be used without full disclosure or cross-examination, so the betting-related section 69A addition also failed.
Note: It is a system-generated summary and is for quick reference only.
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