Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Whether penal interest constitutes a declared service under the toleration limb was addressed: the Tribunal applied the test that toleration requires a pre-agreed obligation to tolerate or refrain, and penal interest is compensatory, not consideration for toleration, hence not taxable. Whether liquidated damages/notice pay are taxable: recovery arises from the employeremployee relationship and is compensatory, not consideration for a service, and thus not exigible. Whether CSR payments amounted to sponsorship service: where consideration promotes brand visibility, sponsorship characterization applies and tax demand is sustainable absent documentary proof of pure donation; outcome: sponsorship-related demands upheld. Extended limitation and penalties were sustained where suppression with intent and nondisclosure were found, making interest and penalties payable.
Whether penal interest constitutes a declared service under the toleration limb was addressed: the Tribunal applied the test that toleration requires a pre-agreed obligation to tolerate or refrain, and penal interest is compensatory, not consideration for toleration, hence not taxable. Whether liquidated damages/notice pay are taxable: recovery arises from the employeremployee relationship and is compensatory, not consideration for a service, and thus not exigible. Whether CSR payments amounted to sponsorship service: where consideration promotes brand visibility, sponsorship characterization applies and tax demand is sustainable absent documentary proof of pure donation; outcome: sponsorship-related demands upheld. Extended limitation and penalties were sustained where suppression with intent and nondisclosure were found, making interest and penalties payable.
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