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...
Condonation of delay in filing appeal - Or the appeal was filed within the time - Once the appellant had indicated in ST-IV form that the order was received by the appellant only on December 21, 2018, then it was for the Department to have controverted that the order had been received by the appellant earlier to this date and an explanation for the delay should not have been expected from the appellant. - since the appeal has been filed within the period of two months from the date of receipt of order by the appellant, the appeal cannot be dismissed by the commissioner (appeals) on the ground of delay iby calculating the period from the date of order - AT
Condonation of delay in filing appeal - Or the appeal was filed within the time - Once the appellant had indicated in ST-IV form that the order was received by the appellant only on December 21, 2018, then it was for the Department to have controverted that the order had been received by the appellant earlier to this date and an explanation for the delay should not have been expected from the appellant. - since the appeal has been filed within the period of two months from the date of receipt of order by the appellant, the appeal cannot be dismissed by the commissioner (appeals) on the ground of delay iby calculating the period from the date of order - AT
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TaxTMI 
TaxTMI 
