Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Page of 4881
Press 'Enter' after typing page number.
541 to 560 of 97618 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Availability of a statutory appeal against an Order-in-Original required the writ challenge to be pursued before the appellate authority. The objection that parallel Central and State GST proceedings concerned the same subject matter required factual examination of their scope, allegations, transactions, liabilities and evidentiary foundations. That inquiry, together with challenges to the demand and evidentiary findings, was left for appellate consideration. The writ petition was dismissed, while all contentions on jurisdiction, parallel proceedings and the demand remained open in appeal.
Availability of a statutory appeal against an Order-in-Original required the writ challenge to be pursued before the appellate authority. The objection that parallel Central and State GST proceedings concerned the same subject matter required factual examination of their scope, allegations, transactions, liabilities and evidentiary foundations. That inquiry, together with challenges to the demand and evidentiary findings, was left for appellate consideration. The writ petition was dismissed, while all contentions on jurisdiction, parallel proceedings and the demand remained open in appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
