Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Whether a Jurisdictional Assessing Officer (JAO) can initiate proceedings under Sections 148A and 148 after implementation of the Faceless Scheme: relying on precedent that post- Faceless Scheme initiation and issuance of notices by the JAO is ultra vires and per se illegal, the court held such notices and consequential assessments unsustainable; therefore the impugned notices under Sections 148A/148 and all orders flowing therefrom are quashed. Relief is granted on jurisdictional grounds, while liberty is reserved to the revenue to pursue further action as indicated by the court. - HC
Whether a Jurisdictional Assessing Officer (JAO) can initiate proceedings under Sections 148A and 148 after implementation of the Faceless Scheme: relying on precedent that post- Faceless Scheme initiation and issuance of notices by the JAO is ultra vires and per se illegal, the court held such notices and consequential assessments unsustainable; therefore the impugned notices under Sections 148A/148 and all orders flowing therefrom are quashed. Relief is granted on jurisdictional grounds, while liberty is reserved to the revenue to pursue further action as indicated by the court. - HC
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