Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
HC invalidated ex-parte assessment order and demand notices that were solely based on a previously quashed FIR. The department failed to conduct independent investigation or provide concrete evidence of petitioner's alleged earnings during the relevant assessment year. The court emphasized that tax demands cannot be created merely on assumptions and presumptions, particularly when the foundational evidence (FIR) had been nullified through a compromise between parties. Assessment orders were set aside as the department failed to establish actual income through independent investigation or substantiating evidence, making the tax demand legally untenable.
HC invalidated ex-parte assessment order and demand notices that were solely based on a previously quashed FIR. The department failed to conduct independent investigation or provide concrete evidence of petitioner's alleged earnings during the relevant assessment year. The court emphasized that tax demands cannot be created merely on assumptions and presumptions, particularly when the foundational evidence (FIR) had been nullified through a compromise between parties. Assessment orders were set aside as the department failed to establish actual income through independent investigation or substantiating evidence, making the tax demand legally untenable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
