Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Contractual GST reimbursement claims under Clause 2.14.A were treated as outside the scope of the arbitration clause. Availability of an arbitration agreement therefore did not justify refusing to entertain a writ petition seeking refund of the GST element. Competing interpretations of the contractual tax-reimbursement clause, together with all questions of law and fact concerning entitlement, remained open for merits determination. The High Court's dismissal orders were set aside, and the writ and review petitions were restored for adjudication in accordance with law.
Contractual GST reimbursement claims under Clause 2.14.A were treated as outside the scope of the arbitration clause. Availability of an arbitration agreement therefore did not justify refusing to entertain a writ petition seeking refund of the GST element. Competing interpretations of the contractual tax-reimbursement clause, together with all questions of law and fact concerning entitlement, remained open for merits determination. The High Court's dismissal orders were set aside, and the writ and review petitions were restored for adjudication in accordance with law.
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TaxTMI 
TaxTMI 
