Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
An assessment under Section 73 of the Tamil Nadu GST Act was set aside because the assessing authority did not adequately consider the assessee's documentary evidence on mismatch, alleged hypothetical supplies and double taxation. The court noted that the dispute depended on verification and reconciliation of the supporting material already stated to have been filed, so the proper course was to allow the assessee to file an additional reply and documents item-wise before the original authority. The matter was remanded for fresh consideration and correct determination of liability after granting that opportunity.
An assessment under Section 73 of the Tamil Nadu GST Act was set aside because the assessing authority did not adequately consider the assessee's documentary evidence on mismatch, alleged hypothetical supplies and double taxation. The court noted that the dispute depended on verification and reconciliation of the supporting material already stated to have been filed, so the proper course was to allow the assessee to file an additional reply and documents item-wise before the original authority. The matter was remanded for fresh consideration and correct determination of liability after granting that opportunity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
