Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
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Customs broker's license revocation and penalty set aside. CESTAT held time limit for issuing show cause notice under CBLR as mandatory, breached here. Charges under regulations 10(d) and 10(e) of CBLR not substantiated with evidence against customs broker's due diligence and proper advice to client. Impugned order unsustainable due to delay in issuing notice and lack of grounds. Appeal allowed.
Customs broker's license revocation and penalty set aside. CESTAT held time limit for issuing show cause notice under CBLR as mandatory, breached here. Charges under regulations 10(d) and 10(e) of CBLR not substantiated with evidence against customs broker's due diligence and proper advice to client. Impugned order unsustainable due to delay in issuing notice and lack of grounds. Appeal allowed.
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