Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
An appeal withdrawn after opting for the Vivad Se Vishwas Scheme was restored because the earlier dismissal was only on withdrawal and not on merits. The Tribunal's refusal to revive the appeal was set aside, as the dispute remained undecided and substantial payment had already been made under the settlement scheme. Restoration was necessary so the appeal could be heard in accordance with law, and so the assessee could, if advised, pursue settlement again under the prevailing scheme while the appeal remained pending. The appeal was therefore revived for disposal on merits.
An appeal withdrawn after opting for the Vivad Se Vishwas Scheme was restored because the earlier dismissal was only on withdrawal and not on merits. The Tribunal's refusal to revive the appeal was set aside, as the dispute remained undecided and substantial payment had already been made under the settlement scheme. Restoration was necessary so the appeal could be heard in accordance with law, and so the assessee could, if advised, pursue settlement again under the prevailing scheme while the appeal remained pending. The appeal was therefore revived for disposal on merits.
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