Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
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...
Limitation for search assessments under a joint warrant was required to be computed person-wise under section 153B read with section 292CC, so the last panchanama in another person's case could not extend time for the assessee; the assessments completed after the statutory period were quashed. Additions based on third-party emails, loose sheets, WhatsApp chats and other electronic material were deleted because the Department failed to prove ownership, nexus, fund flow or corroboration. Estimated commission on alleged bogus sub-contracts and cash-repass theories also failed for want of supporting evidence and cross-examination. Deduction under section 80IA(4) for infrastructure work was upheld on binding precedent.
Limitation for search assessments under a joint warrant was required to be computed person-wise under section 153B read with section 292CC, so the last panchanama in another person's case could not extend time for the assessee; the assessments completed after the statutory period were quashed. Additions based on third-party emails, loose sheets, WhatsApp chats and other electronic material were deleted because the Department failed to prove ownership, nexus, fund flow or corroboration. Estimated commission on alleged bogus sub-contracts and cash-repass theories also failed for want of supporting evidence and cross-examination. Deduction under section 80IA(4) for infrastructure work was upheld on binding precedent.
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