Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
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...
Clandestine removal - Shortages and excesses found in the assessee’s premises which is spread over a period of time being below the permissible tolerance limit as per the provisions of the Standard of Weight and Measures Rules, 1977 and being nominal percentage has to be considered as genuine and not requiring any payment of duty or confiscation.
Clandestine removal - Shortages and excesses found in the assessee’s premises which is spread over a period of time being below the permissible tolerance limit as per the provisions of the Standard of Weight and Measures Rules, 1977 and being nominal percentage has to be considered as genuine and not requiring any payment of duty or confiscation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4896 
