Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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Unauthorised supervisory approval in a section 143(3) assessment following survey proceedings is not supported by statute, as section 133A does not require prior approval from a superior authority. The notes state that an Assessing Officer who consults or seeks such approval abdicates independent quasi-judicial discretion, vitiating the assessment. Applying this principle, the assessment was quashed and the remaining grounds were treated as academic.
Unauthorised supervisory approval in a section 143(3) assessment following survey proceedings is not supported by statute, as section 133A does not require prior approval from a superior authority. The notes state that an Assessing Officer who consults or seeks such approval abdicates independent quasi-judicial discretion, vitiating the assessment. Applying this principle, the assessment was quashed and the remaining grounds were treated as academic.
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