Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Reopening initiated in the individual's name but assessment subsequently framed on an association of persons was held impermissible; the tribunal found that changing the assessed status from individual to AOP during reassessment vitiates jurisdiction and procedure, rendering the reassessment order invalid. Consequently the reassessment order was quashed and the taxpayer's appeal allowed, on the basis that assessment must remain within the status named in the reopening notice and cannot be altered to substitute or create a different taxable status.
Reopening initiated in the individual's name but assessment subsequently framed on an association of persons was held impermissible; the tribunal found that changing the assessed status from individual to AOP during reassessment vitiates jurisdiction and procedure, rendering the reassessment order invalid. Consequently the reassessment order was quashed and the taxpayer's appeal allowed, on the basis that assessment must remain within the status named in the reopening notice and cannot be altered to substitute or create a different taxable status.
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