Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Reassessments reopened under the income tax reassessment provision on the basis of incriminating material discovered during searches under the search provisions are excluded from the Direct Tax Vivad Se Vishwas Scheme by operation of the statutory exclusion in Section 96; where reassessment stems from search-related material the petitioner is ineligible and the court will not read temporal cut-offs or carve-outs into the statute. Clarificatory circulars identifying search-based assessments do not displace or override the statutory exclusion and cannot bring such cases within the Scheme.
Reassessments reopened under the income tax reassessment provision on the basis of incriminating material discovered during searches under the search provisions are excluded from the Direct Tax Vivad Se Vishwas Scheme by operation of the statutory exclusion in Section 96; where reassessment stems from search-related material the petitioner is ineligible and the court will not read temporal cut-offs or carve-outs into the statute. Clarificatory circulars identifying search-based assessments do not displace or override the statutory exclusion and cannot bring such cases within the Scheme.
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