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    Goodwill depreciation, reassessment limitation, and invalid assessment name issues led ITAT to dismiss the Revenue's challenge.
    Presumptive taxation under section 44AD protects declared business sales from being treated as bogus on mere suspicion.
    Tariff classification of preserved areca nuts turns on immediate consumability, leading to classification under heading 0802
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    SEZ-to-DTA relief window grants concessional customs duty for manufactured goods, subject to value-addition and export-linked limits.
    India-Mauritius CECPA tariff concessions updated through revised customs rates for specified goods.
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      A meaningful opportunity of hearing is part of audi alteram...

      Meaningful hearing requirement overrides alternate remedy where truncated notice and rushed adjudication breach natural justice.

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      GSTApril 7, 2026Case LawsHC
      A meaningful opportunity of hearing is part of audi alteram partem, and a truncated notice period for producing voluminous documents can amount to breach of natural justice. The HC held that mere attendance at the hearing was not enough where the statute contemplates a real, reasonable and effective opportunity, and that short adjournment requests must be fairly considered. Since the order was passed the same day as the hearing concluded, the court found legitimate concern that the material was not properly considered. The writ was entertained despite an alternate remedy objection, the impugned order was quashed, and the matter was remanded for fresh adjudication.

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      ActsIncome Tax