Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Forensic extraction from a director's mobile phone was treated as admissible without a separate section 138C certificate because the phone was recovered under panchnama and examined in context with the surrounding record. Rule 12 permitted rejection of declared transaction value where reasonable doubt arose from the director's statement and parallel invoices showing higher values, so re-determination of assessable value was upheld. Misdeclaration of value attracted confiscation under section 111(m), and the same undisclosed invoices justified invocation of the extended period under section 28(4). Differential duty and equal penalty under section 114A were sustained, but separate penalties under section 114AA were set aside.
Forensic extraction from a director's mobile phone was treated as admissible without a separate section 138C certificate because the phone was recovered under panchnama and examined in context with the surrounding record. Rule 12 permitted rejection of declared transaction value where reasonable doubt arose from the director's statement and parallel invoices showing higher values, so re-determination of assessable value was upheld. Misdeclaration of value attracted confiscation under section 111(m), and the same undisclosed invoices justified invocation of the extended period under section 28(4). Differential duty and equal penalty under section 114A were sustained, but separate penalties under section 114AA were set aside.
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