Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Alleged re-use of an e-way bill and intent to evade tax require cogent evidence; toll-plaza movement records, photographs, and suspicion cannot replace proof. Where accompanying invoices, e-invoices, and e-way bills show no discrepancy in the goods' description, quantity, value, or ownership, and no independent evidence proves an earlier completed journey or delivery, the contravention remains unproved. Failure to verify material showing that a prior trip carried different goods further undermines the allegation. Detention-based tax and penalty were set aside, with refund of deposited amounts in accordance with law.
Alleged re-use of an e-way bill and intent to evade tax require cogent evidence; toll-plaza movement records, photographs, and suspicion cannot replace proof. Where accompanying invoices, e-invoices, and e-way bills show no discrepancy in the goods' description, quantity, value, or ownership, and no independent evidence proves an earlier completed journey or delivery, the contravention remains unproved. Failure to verify material showing that a prior trip carried different goods further undermines the allegation. Detention-based tax and penalty were set aside, with refund of deposited amounts in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
