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...
The Tribunal held that a prior appellate determination that a show cause notice did not satisfy the statutory notice requirement attained finality where not appealed, and subordinate authorities must follow that ruling; consequence: de novo proceedings premised on the discarded proposition are tainted and impermissible. The remand was confined to identifying the triggering event and computing the limitation period for issuing the statutory notice; consequence: only those factual and temporal issues may now be re-examined. Executive review channels and administrative supervisory provisions were recognised as the proper remedies rather than reviving settled legal propositions; consequence: reopening settled law is proscribed.
The Tribunal held that a prior appellate determination that a show cause notice did not satisfy the statutory notice requirement attained finality where not appealed, and subordinate authorities must follow that ruling; consequence: de novo proceedings premised on the discarded proposition are tainted and impermissible. The remand was confined to identifying the triggering event and computing the limitation period for issuing the statutory notice; consequence: only those factual and temporal issues may now be re-examined. Executive review channels and administrative supervisory provisions were recognised as the proper remedies rather than reviving settled legal propositions; consequence: reopening settled law is proscribed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
