Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Page of 4816
Press 'Enter' after typing page number.
301 to 320 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 4A of the 1957 AP Sales Tax Act was treated as empowering a superior officer to exercise assessment powers without a separate jurisdictional order, so the Deputy Commissioner's assessment was upheld. The extended limitation under section 14(3) applied because the dealer produced accounts and related material after inspection, making the assessment timely. The dealer failed to discharge the section 6A burden to prove stock transfer or agency movement in the prescribed manner, so the transactions were treated as inter-State sales and the natural justice objection based on denial of cross-examination failed. Claims of double turnover addition and sales return deductions were rejected for want of proof, and penalty under the CST regime was sustained through the State penalty provision.
Section 4A of the 1957 AP Sales Tax Act was treated as empowering a superior officer to exercise assessment powers without a separate jurisdictional order, so the Deputy Commissioner's assessment was upheld. The extended limitation under section 14(3) applied because the dealer produced accounts and related material after inspection, making the assessment timely. The dealer failed to discharge the section 6A burden to prove stock transfer or agency movement in the prescribed manner, so the transactions were treated as inter-State sales and the natural justice objection based on denial of cross-examination failed. Claims of double turnover addition and sales return deductions were rejected for want of proof, and penalty under the CST regime was sustained through the State penalty provision.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
