Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Validity of electronic service was upheld: service of notice and relied upon documents by email/PDF complied with the Adjudicating Authority (Procedure) Regulations, 2013 read with the Information Technology Act and was valid in the HC. The Adjudicating Authority's recorded reasons to believe in the show cause notice were legally sufficient, articulating a prima facie basis and reserving final view; no illegality was found. The completeness of relied upon documents was remitted to the Adjudicating Authority, which must determine whether additional RUDs exist, direct their supply within two weeks if so, and permit a two week supplementary reply thereafter.
Validity of electronic service was upheld: service of notice and relied upon documents by email/PDF complied with the Adjudicating Authority (Procedure) Regulations, 2013 read with the Information Technology Act and was valid in the HC. The Adjudicating Authority's recorded reasons to believe in the show cause notice were legally sufficient, articulating a prima facie basis and reserving final view; no illegality was found. The completeness of relied upon documents was remitted to the Adjudicating Authority, which must determine whether additional RUDs exist, direct their supply within two weeks if so, and permit a two week supplementary reply thereafter.
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