Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
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Assessment completed u/s 153A - addition on account of peak balance maintained by the assessee with HSBC Bank, Geneva - The Appellate Tribunal, after reviewing the submissions and record, found in favor of the appellant. They emphasized the absence of incriminating material and reliable evidence establishing ownership of the foreign bank account. Consequently, the Tribunal quashed the assessment orders of the lower authorities, effectively allowing the appellant's appeal.
Assessment completed u/s 153A - addition on account of peak balance maintained by the assessee with HSBC Bank, Geneva - The Appellate Tribunal, after reviewing the submissions and record, found in favor of the appellant. They emphasized the absence of incriminating material and reliable evidence establishing ownership of the foreign bank account. Consequently, the Tribunal quashed the assessment orders of the lower authorities, effectively allowing the appellant's appeal.
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