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...
Parallel State and Central GST proceedings on the same subject matter are to be avoided in line with the Supreme Court guidance in Armour Security. The assessee must place its objection before the authorities by responding to the show cause notice and related communications, asserting that the proceedings overlap. The State and Central authorities are to verify the claim inter se and coordinate so that the assessee is not subjected to multiple adjudicatory processes on the same matter. The High Court declined to examine the validity of the notice or summons on merits and kept all rights and contentions open.
Parallel State and Central GST proceedings on the same subject matter are to be avoided in line with the Supreme Court guidance in Armour Security. The assessee must place its objection before the authorities by responding to the show cause notice and related communications, asserting that the proceedings overlap. The State and Central authorities are to verify the claim inter se and coordinate so that the assessee is not subjected to multiple adjudicatory processes on the same matter. The High Court declined to examine the validity of the notice or summons on merits and kept all rights and contentions open.
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