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...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Retrospective amendment to the definition of wealth-tax assets extends the agricultural-land exclusion to land classified as agricultural in revenue records and used for agricultural purposes. Where agricultural activity is undisputed, the amended exclusion governs the relevant assessment year, including AY 2008-09. Such land falls outside taxable wealth, and tax demand recovered in respect of it may be claimed by refund.
Retrospective amendment to the definition of wealth-tax assets extends the agricultural-land exclusion to land classified as agricultural in revenue records and used for agricultural purposes. Where agricultural activity is undisputed, the amended exclusion governs the relevant assessment year, including AY 2008-09. Such land falls outside taxable wealth, and tax demand recovered in respect of it may be claimed by refund.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
