Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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HC analyzed income accrual under mercantile accounting system, addressing electricity charge recoveries. The tribunal found that the assessee had correctly adjusted receivables from the state electricity board across multiple assessment years without double taxation. The tribunal determined that adding the disputed amount would constitute duplicate taxation, as the income was already recognized in subsequent years consistent with Supreme Court directives. Consequently, the tribunal granted relief to the assessee, concluding no substantial legal question existed in the appeal.
HC analyzed income accrual under mercantile accounting system, addressing electricity charge recoveries. The tribunal found that the assessee had correctly adjusted receivables from the state electricity board across multiple assessment years without double taxation. The tribunal determined that adding the disputed amount would constitute duplicate taxation, as the income was already recognized in subsequent years consistent with Supreme Court directives. Consequently, the tribunal granted relief to the assessee, concluding no substantial legal question existed in the appeal.
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