GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Amendment of prayer for relief in the appeal – Prayer to re-export seized goods – Since period of five years were lapsed from date of first import under Bill of Entry, there is merit in appellant's plea as very purpose for which they have imported goods has not been served – Therefore application for amendment allowed - AT
Amendment of prayer for relief in the appeal – Prayer to re-export seized goods – Since period of five years were lapsed from date of first import under Bill of Entry, there is merit in appellant's plea as very purpose for which they have imported goods has not been served – Therefore application for amendment allowed - AT
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