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...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Anti-dumping duty on castings for wind-operated electricity generators extends to castings incorporated in a sub-assembly, equipment or component, but not to complete equipment or components themselves. The unchallenged Tribunal interpretation of that limitation had attained finality and bound Customs authorities, and identical imports had been assessed consistently. Consequently, final assessment imposing anti-dumping duty on imported wind-turbine gear boxes lacked statutory authority; the self-assessment was to be accepted, with release of the bond and bank guarantees.
Anti-dumping duty on castings for wind-operated electricity generators extends to castings incorporated in a sub-assembly, equipment or component, but not to complete equipment or components themselves. The unchallenged Tribunal interpretation of that limitation had attained finality and bound Customs authorities, and identical imports had been assessed consistently. Consequently, final assessment imposing anti-dumping duty on imported wind-turbine gear boxes lacked statutory authority; the self-assessment was to be accepted, with release of the bond and bank guarantees.
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TaxTMI 
TaxTMI 
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