Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Interest demand - whether the liability to pay interest on differential excise duty already paid at the time of issue of supplementary invoices would continue - demand is not sustainable beyond normal period of limitation - HC
Interest demand - whether the liability to pay interest on differential excise duty already paid at the time of issue of supplementary invoices would continue - demand is not sustainable beyond normal period of limitation - HC
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