Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
State tax department directs strict procedures for assessing whether to file appeals or revisions against appellate tribunal orders that prejudice revenue, requiring assessing and intelligence officers to scrutinize orders for erroneous decisions or unresolved questions of law, prepare fact-based, reasoned remarks, obtain in-house legal views where needed, and submit those remarks to supervisory Joint Commissioners for second-level evaluation before transmission to the Joint Commissioner (Law). Remarks must include a concise order summary, legal evaluation emphasizing error or question of law, and a reasoned recommendation on appeal; approved revisions will be monitored through the court process. These instructions take immediate effect.
State tax department directs strict procedures for assessing whether to file appeals or revisions against appellate tribunal orders that prejudice revenue, requiring assessing and intelligence officers to scrutinize orders for erroneous decisions or unresolved questions of law, prepare fact-based, reasoned remarks, obtain in-house legal views where needed, and submit those remarks to supervisory Joint Commissioners for second-level evaluation before transmission to the Joint Commissioner (Law). Remarks must include a concise order summary, legal evaluation emphasizing error or question of law, and a reasoned recommendation on appeal; approved revisions will be monitored through the court process. These instructions take immediate effect.
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