Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Service of reassessment notices under section 148A(b) must provide the petitioner a genuine opportunity to respond. Where notices and the section 148A(d) order were sent to a secondary email address and a former residential address, a further response opportunity was warranted. The reassessment notice and order, assessment, consequential demands, penalty orders and recovery notice were quashed, while reassessment proceedings were restored and the petitioner was permitted to respond within the stipulated time. Merits remained open.
Service of reassessment notices under section 148A(b) must provide the petitioner a genuine opportunity to respond. Where notices and the section 148A(d) order were sent to a secondary email address and a former residential address, a further response opportunity was warranted. The reassessment notice and order, assessment, consequential demands, penalty orders and recovery notice were quashed, while reassessment proceedings were restored and the petitioner was permitted to respond within the stipulated time. Merits remained open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
