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Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Benami property determination was set aside where the adjudicating authority relied on recovered documents, statements, surrounding circumstances and unaccounted cash material, yet reached internally inconsistent findings on whether the alleged beneficial owner's funding was proved while still declaring the property benami and the appellant a benamidar. The Tribunal noted that the appellant's later ownership claim contradicted his earlier statements and affidavit, but also found that the full evidentiary record had not been properly considered. The matter was remanded for fresh consideration on all facts, statements, affidavits and investigative material, with status quo on the property maintained.
Benami property determination was set aside where the adjudicating authority relied on recovered documents, statements, surrounding circumstances and unaccounted cash material, yet reached internally inconsistent findings on whether the alleged beneficial owner's funding was proved while still declaring the property benami and the appellant a benamidar. The Tribunal noted that the appellant's later ownership claim contradicted his earlier statements and affidavit, but also found that the full evidentiary record had not been properly considered. The matter was remanded for fresh consideration on all facts, statements, affidavits and investigative material, with status quo on the property maintained.
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