Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Service of assessment order under the statutory notice procedure was deficient where the revenue admitted upload failures on the e filing portal and claimed postal service without producing tracking proof; the tribunal applied the procedural requirement of service under Section 282 and Rule 127 and, finding no credible proof that the assessment order, computation and demand notice were served in accordance with the rules, concluded that non service caused a miscarriage of justice and allowed the taxpayer's appeal.
Service of assessment order under the statutory notice procedure was deficient where the revenue admitted upload failures on the e filing portal and claimed postal service without producing tracking proof; the tribunal applied the procedural requirement of service under Section 282 and Rule 127 and, finding no credible proof that the assessment order, computation and demand notice were served in accordance with the rules, concluded that non service caused a miscarriage of justice and allowed the taxpayer's appeal.
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