Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Dispute concerns tax consequences of purchases of gold coins claimed as business promotion and staff welfare, reassessment treatment of dividend income claimed as exempt, and credits for advance tax and TDS. Tribunal found no independent material to prove purchases were bogus where sellers transactions were accepted as genuine; absence of stock register immaterial where items were immediately distributed and recipient details were produced, so expenditure disallowance under the general business proviso failed. Dividend exemption could not be negated by a computation-sheet adjustment absent reasons in the reassessment order. Relief directed to verify tax credits against Form 26AS.
Dispute concerns tax consequences of purchases of gold coins claimed as business promotion and staff welfare, reassessment treatment of dividend income claimed as exempt, and credits for advance tax and TDS. Tribunal found no independent material to prove purchases were bogus where sellers transactions were accepted as genuine; absence of stock register immaterial where items were immediately distributed and recipient details were produced, so expenditure disallowance under the general business proviso failed. Dividend exemption could not be negated by a computation-sheet adjustment absent reasons in the reassessment order. Relief directed to verify tax credits against Form 26AS.
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