Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The Petitioner (an anonymized corporate assessee) moved the HC challenging territorial jurisdiction and validity of reopening under s.148 of the IT Act read with the extended limitation provisions under TOLA; the Court held that, following relocation of the Petitioner's registered office to Mumbai and substantial events arising within the HC's territory, a substantial part of the cause of action arose within the HC's jurisdiction under Art.226(2), rejecting the forum conveniens objection. Applying binding precedent, the HC set aside the impugned s.148 notice and all consequential proceedings, thereby quashing the reopening and terminating the assessment action initiated pursuant to that notice.
The Petitioner (an anonymized corporate assessee) moved the HC challenging territorial jurisdiction and validity of reopening under s.148 of the IT Act read with the extended limitation provisions under TOLA; the Court held that, following relocation of the Petitioner's registered office to Mumbai and substantial events arising within the HC's territory, a substantial part of the cause of action arose within the HC's jurisdiction under Art.226(2), rejecting the forum conveniens objection. Applying binding precedent, the HC set aside the impugned s.148 notice and all consequential proceedings, thereby quashing the reopening and terminating the assessment action initiated pursuant to that notice.
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