Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Reopening of assessment - Revenue has received cogent tangible material having live link/nexus with the reasons to believe that the income has escaped assessment, the return of income was originally processed and accepted u/s 143(1) and not u/s 143(3) r.w.s. 143(2) - case was re-opened within four years - Revenue has rightly invoked the provisions of section 147/148 - AT
Reopening of assessment - Revenue has received cogent tangible material having live link/nexus with the reasons to believe that the income has escaped assessment, the return of income was originally processed and accepted u/s 143(1) and not u/s 143(3) r.w.s. 143(2) - case was re-opened within four years - Revenue has rightly invoked the provisions of section 147/148 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
