Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
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Dishonour of cheque case instituted within 30 days from legal notice date satisfies condition precedent for cognizance u/s 138 and 142(b) of NI Act. Complaint within limitation even if presumption of notice service within reasonable 30 days applied. Complainant not required to prove notice service before institution; accused to rebut deemed service presumption under Evidence Act. Trial courts must ensure compliance with NI Act provisions at registration stage. Appellate court judgment set aside, case remitted for fresh hearing.
Dishonour of cheque case instituted within 30 days from legal notice date satisfies condition precedent for cognizance u/s 138 and 142(b) of NI Act. Complaint within limitation even if presumption of notice service within reasonable 30 days applied. Complainant not required to prove notice service before institution; accused to rebut deemed service presumption under Evidence Act. Trial courts must ensure compliance with NI Act provisions at registration stage. Appellate court judgment set aside, case remitted for fresh hearing.
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