Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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Uncorroborated retracted search statements, third-party tally data and WhatsApp material were found insufficient to sustain alleged commission additions in the individual assessee's case, because there was no cash trail, bank entry or independent documentary proof of receipt; the additions were deleted. Reassessment notices issued beyond three years were held invalid where section 149(1)(b) was not satisfied, as the alleged escapement did not meet the Rs. 50 lakh threshold; the reassessment proceedings were quashed. In the company's case, alleged cash-sales and commission-expenditure issues were remanded for fresh adjudication because factual verification and 65B compliance were required.
Uncorroborated retracted search statements, third-party tally data and WhatsApp material were found insufficient to sustain alleged commission additions in the individual assessee's case, because there was no cash trail, bank entry or independent documentary proof of receipt; the additions were deleted. Reassessment notices issued beyond three years were held invalid where section 149(1)(b) was not satisfied, as the alleged escapement did not meet the Rs. 50 lakh threshold; the reassessment proceedings were quashed. In the company's case, alleged cash-sales and commission-expenditure issues were remanded for fresh adjudication because factual verification and 65B compliance were required.
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