Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Reopening an income-tax assessment on the same factual material already forming the subject of consideration before the appellate authority was impermissible where additions originated from digital data seized during a search and used under the separate statutory provision dealing with search-derived material. The reasoning rested on the bar against initiating reassessment proceedings based on identical seized material that was under appellate scrutiny, and consequently the reopening notice was quashed, preventing further reassessment on that same material.
Reopening an income-tax assessment on the same factual material already forming the subject of consideration before the appellate authority was impermissible where additions originated from digital data seized during a search and used under the separate statutory provision dealing with search-derived material. The reasoning rested on the bar against initiating reassessment proceedings based on identical seized material that was under appellate scrutiny, and consequently the reopening notice was quashed, preventing further reassessment on that same material.
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