Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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Principles of natural justice violated due to lack of jurisdiction and non-application of mind. Reverse Charge Mechanism (RCM) liability issue: Petitioner's reply on amounts declared and paid under RCM greater than notice amount disregarded. Trade payables issue: Petitioner's reply on all trade payables below 180 days ignored without consideration. Impugned order reflecting non-application of mind, non-consideration of petitioner's reply. Order set aside, matter remanded for reconsideration. Petition disposed by way of remand.
Principles of natural justice violated due to lack of jurisdiction and non-application of mind. Reverse Charge Mechanism (RCM) liability issue: Petitioner's reply on amounts declared and paid under RCM greater than notice amount disregarded. Trade payables issue: Petitioner's reply on all trade payables below 180 days ignored without consideration. Impugned order reflecting non-application of mind, non-consideration of petitioner's reply. Order set aside, matter remanded for reconsideration. Petition disposed by way of remand.
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