Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Validity of assessment order - fraudulent availment of Input Tax Credit (ITC) - The High court noted that documents provided by the petitioner were disregarded, and the assessing officer relied solely on the statements from the show cause notice, indicating a lack of application of mind. - It was observed that the petitioner had submitted documents such as invoices, transporter's invoice, and bank statements, which were not considered in the assessment order. - The court emphasized that the assessing officer failed to apply discretion and disregarded crucial evidence submitted by the petitioner. - Matter restored back.
Validity of assessment order - fraudulent availment of Input Tax Credit (ITC) - The High court noted that documents provided by the petitioner were disregarded, and the assessing officer relied solely on the statements from the show cause notice, indicating a lack of application of mind. - It was observed that the petitioner had submitted documents such as invoices, transporter's invoice, and bank statements, which were not considered in the assessment order. - The court emphasized that the assessing officer failed to apply discretion and disregarded crucial evidence submitted by the petitioner. - Matter restored back.
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