Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Under the GST regime, intelligence-based enforcement may be initiated by either Central or State tax authorities even where the taxpayer is registered with the other administration, so the State authority's jurisdiction to begin proceedings and issue orders was upheld. Classification disputes and objections to invocation of Section 74 involved disputed factual questions and were not entertained in writ jurisdiction under Article 226. Those grounds, including the plea that the reply was not properly considered, were held to be matters for statutory appeal, and the writ petitions were dismissed with liberty to appeal.
Under the GST regime, intelligence-based enforcement may be initiated by either Central or State tax authorities even where the taxpayer is registered with the other administration, so the State authority's jurisdiction to begin proceedings and issue orders was upheld. Classification disputes and objections to invocation of Section 74 involved disputed factual questions and were not entertained in writ jurisdiction under Article 226. Those grounds, including the plea that the reply was not properly considered, were held to be matters for statutory appeal, and the writ petitions were dismissed with liberty to appeal.
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