Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Writ petition challenging reopening of assessment u/s 147 for income chargeable u/s 5(2) rejected. Petitioner failed to establish with documentary evidence husband's non-resident Indian status and genuineness of sources of funds transferred from NRE account to domestic account. Court reluctant to interfere in assessment orders under Article 226 when effective alternative remedy available, especially involving disputed questions of fact. Petitioner granted liberty to file appeal within three weeks from order copy receipt, without limitation objection, subject to compliance with appeal conditions including pre-deposit, if any. Merits not examined, observation limited to maintainability of writ petition.
Writ petition challenging reopening of assessment u/s 147 for income chargeable u/s 5(2) rejected. Petitioner failed to establish with documentary evidence husband's non-resident Indian status and genuineness of sources of funds transferred from NRE account to domestic account. Court reluctant to interfere in assessment orders under Article 226 when effective alternative remedy available, especially involving disputed questions of fact. Petitioner granted liberty to file appeal within three weeks from order copy receipt, without limitation objection, subject to compliance with appeal conditions including pre-deposit, if any. Merits not examined, observation limited to maintainability of writ petition.
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