Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Omission of refund-restricting Rules 89(4B) and 96(10) without any saving clause rendered the omitted provision inapplicable to pending proceedings, including matters still before the Court or the adjudicating authority and orders not yet final, because they were not transactions past and closed. Applying the earlier Gujarat HC ratio, the Court held that the order-in-original and consequential action founded on the omitted rule could not be sustained. The writ petition was allowed and the impugned order and subsequent action were quashed.
Omission of refund-restricting Rules 89(4B) and 96(10) without any saving clause rendered the omitted provision inapplicable to pending proceedings, including matters still before the Court or the adjudicating authority and orders not yet final, because they were not transactions past and closed. Applying the earlier Gujarat HC ratio, the Court held that the order-in-original and consequential action founded on the omitted rule could not be sustained. The writ petition was allowed and the impugned order and subsequent action were quashed.
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