Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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Penalty u/s 129(1)(b) - Part-B of the e-way bill was not filled up - The High Court held that, upon a perusal of the order in appeal, it is crystal clear that the petitioner could not justify the reasons for non production of the invoice and the e-way bill. In such cases, a presumption automatically arises that there was an intention to evade tax. This presumption would be rebuttable. However, the petitioner was not able to bring any evidence to rebut the said presumption of evasion of tax.
Penalty u/s 129(1)(b) - Part-B of the e-way bill was not filled up - The High Court held that, upon a perusal of the order in appeal, it is crystal clear that the petitioner could not justify the reasons for non production of the invoice and the e-way bill. In such cases, a presumption automatically arises that there was an intention to evade tax. This presumption would be rebuttable. However, the petitioner was not able to bring any evidence to rebut the said presumption of evasion of tax.
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