Jurisdictional sanction requirements bar reassessment when approval comes from an authority lacking statutory competence under the applicable framewor...
Recorded sales receipts cannot be reassessed as unexplained cash credits, eliminating the basis for consequential alleged commission expenditure addit...
Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation...
TNMM Segmentation Limits Transfer-Pricing Adjustments to Associated-Enterprise Transactions and Requires Turnover-Based Comparable Selection for IT Se...
Arecanut classification under CTH 21069030 challenged - provisional release of imported consignment - petitioner claims violation of natural justice as not heard before impugned order - Court holds petitioner uncooperative by not filing reply or attending hearing - impugned order appealable u/s 128 of Customs Act requiring 7.5% duty deposit - balancing interests, impugned order set aside, matter remitted to pass fresh order on merits in accordance with law.
Arecanut classification under CTH 21069030 challenged - provisional release of imported consignment - petitioner claims violation of natural justice as not heard before impugned order - Court holds petitioner uncooperative by not filing reply or attending hearing - impugned order appealable u/s 128 of Customs Act requiring 7.5% duty deposit - balancing interests, impugned order set aside, matter remitted to pass fresh order on merits in accordance with law.
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TaxTMI 
TaxTMI 
