Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Additional evidence before the Tribunal may be filed under Rule 18(4) of the Income Tax Appellate Tribunal Rules, 1963 through a separate paper book supported by an application explaining the reasons. The High Court upheld admission of records retrieved after loss, damage or soiling, particularly because the Assessing Officer had incorrectly recorded that no material was produced. The Tribunal's findings on unexplained cash credits and trading liabilities were based on confirmations, transaction details, tax-deduction certificates, books of account and bank records. As reasoned factual findings disclosed no perversity, no substantial question of law arose and the Revenue's appeal was dismissed.
Additional evidence before the Tribunal may be filed under Rule 18(4) of the Income Tax Appellate Tribunal Rules, 1963 through a separate paper book supported by an application explaining the reasons. The High Court upheld admission of records retrieved after loss, damage or soiling, particularly because the Assessing Officer had incorrectly recorded that no material was produced. The Tribunal's findings on unexplained cash credits and trading liabilities were based on confirmations, transaction details, tax-deduction certificates, books of account and bank records. As reasoned factual findings disclosed no perversity, no substantial question of law arose and the Revenue's appeal was dismissed.
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