Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
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The High Court quashed the order denying input tax credit and the consequential garnishee proceedings because the authority had not considered the later amendment to section 16, which extended the time-limit for availing input tax credit for specified years, or the CBIC clarification on its implementation. Following the approach adopted in earlier matters, the Court held that these subsequent legal developments had to be examined before a fresh decision could be made. The matter was remanded to the Assessing Authority for reconsideration in accordance with law, while the refund claim and all other contentions were left open.
The High Court quashed the order denying input tax credit and the consequential garnishee proceedings because the authority had not considered the later amendment to section 16, which extended the time-limit for availing input tax credit for specified years, or the CBIC clarification on its implementation. Following the approach adopted in earlier matters, the Court held that these subsequent legal developments had to be examined before a fresh decision could be made. The matter was remanded to the Assessing Authority for reconsideration in accordance with law, while the refund claim and all other contentions were left open.
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