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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Determination turns on whether electronic debit or challan generation marks the payment date for advance tax. The tribunal found that an electronic netbanking debit reflected in the taxpayer's bank statement on the statutory due date constitutes payment; delay in generation/credit of the challan due to bank/technical processes is beyond the taxpayer's control. The presumption that payment was timely stands unless Revenue proves otherwise. Consequently, interest under advancetax delay provisions was not leviable and the relief was granted to the taxpayer.
Determination turns on whether electronic debit or challan generation marks the payment date for advance tax. The tribunal found that an electronic netbanking debit reflected in the taxpayer's bank statement on the statutory due date constitutes payment; delay in generation/credit of the challan due to bank/technical processes is beyond the taxpayer's control. The presumption that payment was timely stands unless Revenue proves otherwise. Consequently, interest under advancetax delay provisions was not leviable and the relief was granted to the taxpayer.
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