Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Customs assayer and valuer empanelment is prescribed for gold, silver, jewellery, precious or synthetic stones, and other valuable articles involved in import, export, seizure or confiscation. Eligible applicants generally require relevant qualifications, valuation experience, supporting references, industry knowledge and a clean professional record, subject to selection-panel discretion. Appointed valuers must be available when required, assist with metal extraction, issue certificates and reports, maintain records, give evidence when called, and comply with prescribed fee limits. They must act independently, avoid conflicts of interest, preserve confidentiality and exercise due care. Wrong valuation, negligence, misconduct or non-disclosure may result in cancellation, removal from the panel and legal action.
Customs assayer and valuer empanelment is prescribed for gold, silver, jewellery, precious or synthetic stones, and other valuable articles involved in import, export, seizure or confiscation. Eligible applicants generally require relevant qualifications, valuation experience, supporting references, industry knowledge and a clean professional record, subject to selection-panel discretion. Appointed valuers must be available when required, assist with metal extraction, issue certificates and reports, maintain records, give evidence when called, and comply with prescribed fee limits. They must act independently, avoid conflicts of interest, preserve confidentiality and exercise due care. Wrong valuation, negligence, misconduct or non-disclosure may result in cancellation, removal from the panel and legal action.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
