Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Bail in a customs-duty evasion investigation involving allegedly false certificates of origin was granted because the remaining inquiry was primarily documentary and required cross-border verification of origin certificates and import records. Prior custodial interrogation had already occurred, and further investigation could proceed through the accused's attendance and cooperation. The risk of independent evidence tampering was not substantiated. Bail remained subject to conditions requiring cooperation, attendance on written notice, non-interference with evidence or witnesses, and travel safeguards to preserve the investigation.
Bail in a customs-duty evasion investigation involving allegedly false certificates of origin was granted because the remaining inquiry was primarily documentary and required cross-border verification of origin certificates and import records. Prior custodial interrogation had already occurred, and further investigation could proceed through the accused's attendance and cooperation. The risk of independent evidence tampering was not substantiated. Bail remained subject to conditions requiring cooperation, attendance on written notice, non-interference with evidence or witnesses, and travel safeguards to preserve the investigation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
