Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Writ jurisdiction ordinarily should not bypass the customs appellate mechanism where an effective further statutory remedy exists and resolving the challenge requires examination of disputed facts or merits. Mandatory pre-deposit is a condition for entertaining the statutory appeal and is not ordinarily avoided through a writ petition merely on financial-hardship grounds. Alleged denial of cross-examination and challenges to evidence, penalty legality, or adjudication generally belong before the competent appellate forum when inseparable from the merits. The petition was dismissed without merits review, with liberty to pursue the available appellate remedy and all merits issues left open.
Writ jurisdiction ordinarily should not bypass the customs appellate mechanism where an effective further statutory remedy exists and resolving the challenge requires examination of disputed facts or merits. Mandatory pre-deposit is a condition for entertaining the statutory appeal and is not ordinarily avoided through a writ petition merely on financial-hardship grounds. Alleged denial of cross-examination and challenges to evidence, penalty legality, or adjudication generally belong before the competent appellate forum when inseparable from the merits. The petition was dismissed without merits review, with liberty to pursue the available appellate remedy and all merits issues left open.
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TaxTMI 
TaxTMI 
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