Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Vivad Se Vishwas Scheme interpretation clarified that 'dispute' must be read broadly to include any pending appeal, including appeals against penalty orders, thereby bringing such appeals within scheme eligibility; this interpretation advances the scheme's beneficial object and requires departmental consistency where spousal apportionment of income under applicable matrimonial law is governed similarly, resulting in entitlement to settlement where co-claimant spouse obtained benefit; delays due to COVID and filings made while the scheme subsisted do not defeat eligibility, and exercise of writ jurisdiction is appropriate to secure scheme relief in such circumstances.
Vivad Se Vishwas Scheme interpretation clarified that 'dispute' must be read broadly to include any pending appeal, including appeals against penalty orders, thereby bringing such appeals within scheme eligibility; this interpretation advances the scheme's beneficial object and requires departmental consistency where spousal apportionment of income under applicable matrimonial law is governed similarly, resulting in entitlement to settlement where co-claimant spouse obtained benefit; delays due to COVID and filings made while the scheme subsisted do not defeat eligibility, and exercise of writ jurisdiction is appropriate to secure scheme relief in such circumstances.
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