Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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Charitable Institution - Grant from Government - the funds were made available to the Corporation for implementing the scheme in a particular manner - grant in question fulfills the requirement of section 11(d)(1) r.w.s 12(1) - HC
Charitable Institution - Grant from Government - the funds were made available to the Corporation for implementing the scheme in a particular manner - grant in question fulfills the requirement of section 11(d)(1) r.w.s 12(1) - HC
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