Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The Calcutta High Court allowed the condonation of a 1158-day delay in filing appeals, noting the appellants' diligence in pursuing the matter. The validity of a Chartered Accountant's Certificate was questioned, with the court finding that there was no evidence of deliberate production of a false document by the appellants. The court deemed the findings of the adjudicating and appellate authorities as perverse due to lack of proof of intentional wrongdoing. The matter was remanded for fresh consideration, emphasizing that the adjudicating authority should verify if the duty has been passed on and consider all relevant records, including any new certificate from the Chartered Accountant. The appeals were allowed with directions for a reevaluation.
The Calcutta High Court allowed the condonation of a 1158-day delay in filing appeals, noting the appellants' diligence in pursuing the matter. The validity of a Chartered Accountant's Certificate was questioned, with the court finding that there was no evidence of deliberate production of a false document by the appellants. The court deemed the findings of the adjudicating and appellate authorities as perverse due to lack of proof of intentional wrongdoing. The matter was remanded for fresh consideration, emphasizing that the adjudicating authority should verify if the duty has been passed on and consider all relevant records, including any new certificate from the Chartered Accountant. The appeals were allowed with directions for a reevaluation.
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