Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
Penalty for alleged cash receipt cannot be imposed without demonstrative evidence establishing the actual cash transaction required for the cash-receipt restriction. Material showed a cash receipt only to a limited extent, while the balance was inferred conjecturally. Because the Revenue did not establish the factual basis for invoking section 269SS, deletion of the section 271D penalty was confirmed and its appeal dismissed.
Penalty for alleged cash receipt cannot be imposed without demonstrative evidence establishing the actual cash transaction required for the cash-receipt restriction. Material showed a cash receipt only to a limited extent, while the balance was inferred conjecturally. Because the Revenue did not establish the factual basis for invoking section 269SS, deletion of the section 271D penalty was confirmed and its appeal dismissed.
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