Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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...
Addition u/s 69C - bogus purchase bills - AO was having complete information about those parties - The ld. AO himself made any enquiry with those parties further with respect to genuineness of purchase of material by the assessee. - The only allegation of the assessing officer is that assessee has failed to show receipt of goods as well as failed to produce those parties. Furthermore, looking to the nature of the business, assessee cannot be asked to produce more details then what is generally kept by an assessee in that line of the business. - AT
Addition u/s 69C - bogus purchase bills - AO was having complete information about those parties - The ld. AO himself made any enquiry with those parties further with respect to genuineness of purchase of material by the assessee. - The only allegation of the assessing officer is that assessee has failed to show receipt of goods as well as failed to produce those parties. Furthermore, looking to the nature of the business, assessee cannot be asked to produce more details then what is generally kept by an assessee in that line of the business. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
