Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Jurisdictional validity of the reopening notice was the central issue: the HC held the Jurisdictional Assessing Officer lacked authority to issue the section 148 notice when a non-jurisdictional officer had issued the reopening notice, and consequently set aside the notice and allowed the assessee's appeal. The court rejected the Revenue's res judicata plea because earlier writs permitted raising the same Hexaware point before the DRP, and rejected the alternate-remedy objection since a jurisdictional challenge permits direct writ relief. An allegation of suppression concerning an interim order was dismissed as without merit.
Jurisdictional validity of the reopening notice was the central issue: the HC held the Jurisdictional Assessing Officer lacked authority to issue the section 148 notice when a non-jurisdictional officer had issued the reopening notice, and consequently set aside the notice and allowed the assessee's appeal. The court rejected the Revenue's res judicata plea because earlier writs permitted raising the same Hexaware point before the DRP, and rejected the alternate-remedy objection since a jurisdictional challenge permits direct writ relief. An allegation of suppression concerning an interim order was dismissed as without merit.
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