Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Voluntary Compliance Encouragement Scheme (VCES) - Right to appeal - CESTAT dismissed the appeal on the ground that VCES being a self contained code under Finance Act, 2013 without any appeal provision in the scheme and that the appeal is not maintainable. - Order of Tribunal set aside - Directed to hear the appeal on merit.
Voluntary Compliance Encouragement Scheme (VCES) - Right to appeal - CESTAT dismissed the appeal on the ground that VCES being a self contained code under Finance Act, 2013 without any appeal provision in the scheme and that the appeal is not maintainable. - Order of Tribunal set aside - Directed to hear the appeal on merit.
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