Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Method of communication of notice - The High Court examined the provisions of Section 282(1) of the Income Tax Act, 1961 and Rule 127(1) of the Income Tax Rules, 1962 regarding the method and manner of service of notice. - The Court concluded that communication of notice electronically should adhere strictly to the prescribed methods and does not include presumptive notification by placing it on the e-portal. - The Court ruled in favor of the petitioner, stating that they were not given a fair opportunity to respond to the proceedings under Section 12A(1)(ac)(iii) of the Act of 1961.
Method of communication of notice - The High Court examined the provisions of Section 282(1) of the Income Tax Act, 1961 and Rule 127(1) of the Income Tax Rules, 1962 regarding the method and manner of service of notice. - The Court concluded that communication of notice electronically should adhere strictly to the prescribed methods and does not include presumptive notification by placing it on the e-portal. - The Court ruled in favor of the petitioner, stating that they were not given a fair opportunity to respond to the proceedings under Section 12A(1)(ac)(iii) of the Act of 1961.
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