Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Petitioner challenged impugned orders, recovery notices and bank attachment notice due to mismatch between GSTR-3B and GSTR-2A. Court accepted petitioner's contention of error in filing GSTR-3B, supported by certificate. Considering respondent's submission, Court set aside four assessment orders for 2017-18 to 2020-21, remanding matters to State Tax Officer for fresh consideration. Condition imposed on petitioner to pay 10% of disputed tax amount within four weeks for setting aside orders to take effect. Petition disposed of by way of remand.
Petitioner challenged impugned orders, recovery notices and bank attachment notice due to mismatch between GSTR-3B and GSTR-2A. Court accepted petitioner's contention of error in filing GSTR-3B, supported by certificate. Considering respondent's submission, Court set aside four assessment orders for 2017-18 to 2020-21, remanding matters to State Tax Officer for fresh consideration. Condition imposed on petitioner to pay 10% of disputed tax amount within four weeks for setting aside orders to take effect. Petition disposed of by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
