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...
Natural justice is not breached where the taxpayer receives repeated opportunities, issue-specific show-cause notices, and consideration of replies and evidence; the challenge to assessment validity therefore failed. Cash deposits require credible proof of source and a transaction-specific cash trail; unsupported deposits were treated as unexplained money. Consideration for land-facilitation work was characterised as business income because the land was not established as a capital asset and no refundable obligation was proved. GST-reported sales omitted from the revised income-tax return were treated as undisclosed business receipts absent cogent rebuttal. The contested additions and assessment were sustained.
Natural justice is not breached where the taxpayer receives repeated opportunities, issue-specific show-cause notices, and consideration of replies and evidence; the challenge to assessment validity therefore failed. Cash deposits require credible proof of source and a transaction-specific cash trail; unsupported deposits were treated as unexplained money. Consideration for land-facilitation work was characterised as business income because the land was not established as a capital asset and no refundable obligation was proved. GST-reported sales omitted from the revised income-tax return were treated as undisclosed business receipts absent cogent rebuttal. The contested additions and assessment were sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
