Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
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Fresh adjudication of a service-tax demand was required after relevant work contracts and agreements were placed on record and the Department accepted reconsideration on the entire material. The claimed exemption had not been examined on its merits. The demand order and consequential penalties were set aside, with remand for reconsideration of the available and any further relevant documents after giving the petitioner an opportunity of hearing.
Fresh adjudication of a service-tax demand was required after relevant work contracts and agreements were placed on record and the Department accepted reconsideration on the entire material. The claimed exemption had not been examined on its merits. The demand order and consequential penalties were set aside, with remand for reconsideration of the available and any further relevant documents after giving the petitioner an opportunity of hearing.
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