Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Revenue's remedy for an erroneous assessment order is revision rather than an objection in the assessee's appeal or appellate enhancement without the prescribed statutory process. The notes state that the revenue could not challenge matters not raised by the assessee through the appellate route and should have pursued revision of the second assessment order for alleged non-compliance with an earlier revision direction. Statutory Form 6R is described as valid proof of food-grain purchases from farmers unless specific doubts arise about its genuineness or reliability. In the absence of a legal requirement for further Mandi Samiti certification, lack of such certification could not justify disregarding the forms or sustaining the addition.
Revenue's remedy for an erroneous assessment order is revision rather than an objection in the assessee's appeal or appellate enhancement without the prescribed statutory process. The notes state that the revenue could not challenge matters not raised by the assessee through the appellate route and should have pursued revision of the second assessment order for alleged non-compliance with an earlier revision direction. Statutory Form 6R is described as valid proof of food-grain purchases from farmers unless specific doubts arise about its genuineness or reliability. In the absence of a legal requirement for further Mandi Samiti certification, lack of such certification could not justify disregarding the forms or sustaining the addition.
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