Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
The HC dismissed a petition as withdrawn upon petitioner's request, with liberty as prayed for. The petition had sought release of a sanctioned loan and alleged illegal seizure without providing an opportunity to be heard, claiming violation of principles of natural justice. Respondent No.2 contended the petition constituted misuse of legal process and argued that the prayer for directions to the GST-Department lacked merit. Though the respondent advocated for dismissal on substantive grounds, they did not object when petitioner's counsel made an uncontested request to withdraw rather than pursue the matter on its merits.
The HC dismissed a petition as withdrawn upon petitioner's request, with liberty as prayed for. The petition had sought release of a sanctioned loan and alleged illegal seizure without providing an opportunity to be heard, claiming violation of principles of natural justice. Respondent No.2 contended the petition constituted misuse of legal process and argued that the prayer for directions to the GST-Department lacked merit. Though the respondent advocated for dismissal on substantive grounds, they did not object when petitioner's counsel made an uncontested request to withdraw rather than pursue the matter on its merits.
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