Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Notices issued to the email address recorded in the tax database were held valid in law; non-service cannot be attributed to the Assessing Officer where the assessee provided or allowed an inaccessible email ID, and the assessee bears the duty to furnish and monitor a valid communication address, but must still be afforded an opportunity to be heard. Where pandemic-related non-communication plausibly explains delayed compliance, delay in filing appeals to the CIT(A) was condoned and the appeals were restored for adjudication on merits, subject to a protective condition that the assessee deposit twenty percent of the demand; no fresh assessment or remand to the Assessing Officer was ordered.
Notices issued to the email address recorded in the tax database were held valid in law; non-service cannot be attributed to the Assessing Officer where the assessee provided or allowed an inaccessible email ID, and the assessee bears the duty to furnish and monitor a valid communication address, but must still be afforded an opportunity to be heard. Where pandemic-related non-communication plausibly explains delayed compliance, delay in filing appeals to the CIT(A) was condoned and the appeals were restored for adjudication on merits, subject to a protective condition that the assessee deposit twenty percent of the demand; no fresh assessment or remand to the Assessing Officer was ordered.
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