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...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Writ jurisdiction against a common CGST penalty order is unavailable where alleged natural-justice breaches are unsupported by any specific denial of hearing or non-consideration of material. Challenges concerning limitation, the initiating officer's competence, and penalty liability require examination of the adjudication record and statutory provisions within the appellate process; the writ petitions were therefore not entertained. Pre-deposit relief available under an earlier High Court ruling may be claimed only where its factual conditions and stipulated requirements are satisfied.
Writ jurisdiction against a common CGST penalty order is unavailable where alleged natural-justice breaches are unsupported by any specific denial of hearing or non-consideration of material. Challenges concerning limitation, the initiating officer's competence, and penalty liability require examination of the adjudication record and statutory provisions within the appellate process; the writ petitions were therefore not entertained. Pre-deposit relief available under an earlier High Court ruling may be claimed only where its factual conditions and stipulated requirements are satisfied.
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TaxTMI 
TaxTMI 
of 4894 
