Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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The High Court addressed the maintainability of a review application u/s 114 of the Code of Civil Procedure concerning the assessment of anonymous donations received by a trust u/s 115 BBC. The court emphasized that the burden was on the applicant to prove the donations were not anonymous, which it failed to do. The court noted that the identity of donors could not be established, as many donors could not be located, and some even denied making donations. The court highlighted that the review process is limited to rectifying errors apparent on the face of the record and cannot be used to re-argue the case. Referring to legal precedents, the court emphasized that an error on the face of the record must be evident without the need for extensive reasoning. Ultimately, the court dismissed the appeal, affirming the ITAT's conclusion that no substantial question of law was raised.
The High Court addressed the maintainability of a review application u/s 114 of the Code of Civil Procedure concerning the assessment of anonymous donations received by a trust u/s 115 BBC. The court emphasized that the burden was on the applicant to prove the donations were not anonymous, which it failed to do. The court noted that the identity of donors could not be established, as many donors could not be located, and some even denied making donations. The court highlighted that the review process is limited to rectifying errors apparent on the face of the record and cannot be used to re-argue the case. Referring to legal precedents, the court emphasized that an error on the face of the record must be evident without the need for extensive reasoning. Ultimately, the court dismissed the appeal, affirming the ITAT's conclusion that no substantial question of law was raised.
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