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...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
HC dismissed writ petition challenging a demand order under CGST Act. While the petition was technically maintainable under Article 226, the Court declined to entertain it due to the availability of an alternative statutory remedy under Section 107 of the CGST Act. The Court emphasized the established principle that when a specific statutory forum exists for grievance redressal, judicial discretionary intervention should be limited. The petitioner was directed to pursue the prescribed appellate mechanism, thereby preserving the statutory dispute resolution framework.
HC dismissed writ petition challenging a demand order under CGST Act. While the petition was technically maintainable under Article 226, the Court declined to entertain it due to the availability of an alternative statutory remedy under Section 107 of the CGST Act. The Court emphasized the established principle that when a specific statutory forum exists for grievance redressal, judicial discretionary intervention should be limited. The petitioner was directed to pursue the prescribed appellate mechanism, thereby preserving the statutory dispute resolution framework.
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TaxTMI 
TaxTMI 
of 4891 
