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...
Section 28-I(2) bars admission of an advance-ruling application when the question raised is the same as one already decided by a Court or Appellate Tribunal. The classification of plain oven-roasted areca nuts was treated as settled by a binding High Court decision, so the classification issue could not be reconsidered through advance ruling. The notes further explain that the statutory scheme does not permit partial rejection of an application: although the related customs-duty exemption question was not independently covered, it could not be retained for separate determination. Accordingly, the applications were rejected in full without rulings on either issue.
Section 28-I(2) bars admission of an advance-ruling application when the question raised is the same as one already decided by a Court or Appellate Tribunal. The classification of plain oven-roasted areca nuts was treated as settled by a binding High Court decision, so the classification issue could not be reconsidered through advance ruling. The notes further explain that the statutory scheme does not permit partial rejection of an application: although the related customs-duty exemption question was not independently covered, it could not be retained for separate determination. Accordingly, the applications were rejected in full without rulings on either issue.
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