Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
GST reimbursement under the contractual tax-transition notification must be assessed under paragraph 4 for post-GST contracts and ongoing projects with estimates approved before 1 July 2017, applying GST rates. Paragraph 3(iv), confined to pre-GST contracts, cannot govern or defeat claims concerning contracts executed after that date. The reimbursement claim requires reconsideration under paragraph 4 following a personal hearing and a reasoned decision; coercive action remains restrained pending that determination.
GST reimbursement under the contractual tax-transition notification must be assessed under paragraph 4 for post-GST contracts and ongoing projects with estimates approved before 1 July 2017, applying GST rates. Paragraph 3(iv), confined to pre-GST contracts, cannot govern or defeat claims concerning contracts executed after that date. The reimbursement claim requires reconsideration under paragraph 4 following a personal hearing and a reasoned decision; coercive action remains restrained pending that determination.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
