Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Page of 4794
Press 'Enter' after typing page number.
1901 to 1920 of 95872 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Multiple show cause notices for alleged wrongful input tax credit cannot duplicate tax demands arising from the same supplier transactions. The High Court treated the later notice and consequential order as unsustainable to the extent they covered seven suppliers already included in an earlier proceeding, and quashed the duplicated portion. Proceedings concerning two additional suppliers were preserved, with the taxpayer retaining the statutory appeal remedy against that part of the later order. The material therefore distinguishes impermissible duplication of liability from separate allegations involving suppliers not covered by the original notice.
Multiple show cause notices for alleged wrongful input tax credit cannot duplicate tax demands arising from the same supplier transactions. The High Court treated the later notice and consequential order as unsustainable to the extent they covered seven suppliers already included in an earlier proceeding, and quashed the duplicated portion. Proceedings concerning two additional suppliers were preserved, with the taxpayer retaining the statutory appeal remedy against that part of the later order. The material therefore distinguishes impermissible duplication of liability from separate allegations involving suppliers not covered by the original notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
