Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
For limitation purposes, a dealer's declared date of communication of an adjudication order must be treated as the actual communication date unless the Revenue rebuts it with cogent material. Treating the order date itself as the communication date, despite an unrebutted assertion of later receipt, cannot justify dismissal of the statutory appeal as time-barred. The appellate order was quashed, and the appeal was remitted to the appellate authority for fresh consideration after hearing the parties.
For limitation purposes, a dealer's declared date of communication of an adjudication order must be treated as the actual communication date unless the Revenue rebuts it with cogent material. Treating the order date itself as the communication date, despite an unrebutted assertion of later receipt, cannot justify dismissal of the statutory appeal as time-barred. The appellate order was quashed, and the appeal was remitted to the appellate authority for fresh consideration after hearing the parties.
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