Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
A writ petition in a tax matter was held not maintainable where the adjudicating authority had considered the taxpayer's reply, written submissions, annexures, invoices, classification plea, exemption claim and valuation objections. The Court found no breach of natural justice because adequate opportunity of hearing had been given and the impugned order dealt with the material on record while partly confirming and partly dropping the demand. As the dispute involved detailed factual and legal examination, the petitioner was directed to pursue the statutory appellate remedy, where all grounds could be raised. The writ petition was dismissed, with liberty to file an appeal on complying with the statutory deposit requirement.
A writ petition in a tax matter was held not maintainable where the adjudicating authority had considered the taxpayer's reply, written submissions, annexures, invoices, classification plea, exemption claim and valuation objections. The Court found no breach of natural justice because adequate opportunity of hearing had been given and the impugned order dealt with the material on record while partly confirming and partly dropping the demand. As the dispute involved detailed factual and legal examination, the petitioner was directed to pursue the statutory appellate remedy, where all grounds could be raised. The writ petition was dismissed, with liberty to file an appeal on complying with the statutory deposit requirement.
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