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...
Non-communication of a prior court order rendered the subsequent assessment order invalid and was set aside; the assessing officer who issued a draft order is held not at fault due to a communication gap. The transfer pricing officer has supplied relied agreements and the taxpayer is directed to file a reply by the prescribed date, after which the transfer pricing officer must pass a fresh order. All procedural timelines before the transfer pricing officer, assessing officer and dispute resolution panel are extended by sixty days, and the taxpayer is precluded from objecting to that extension.
Non-communication of a prior court order rendered the subsequent assessment order invalid and was set aside; the assessing officer who issued a draft order is held not at fault due to a communication gap. The transfer pricing officer has supplied relied agreements and the taxpayer is directed to file a reply by the prescribed date, after which the transfer pricing officer must pass a fresh order. All procedural timelines before the transfer pricing officer, assessing officer and dispute resolution panel are extended by sixty days, and the taxpayer is precluded from objecting to that extension.
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