Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Departmental GST appeals below the prescribed monetary limit require the Revenue to identify and establish a specified exception to the binding litigation-management policy. A bare assertion that the Commissioner approved an appeal does not establish a case-specific, reasoned exercise of residual discretion or satisfy conditions governing the right of appeal. Maintainability must be determined before tax merits. Without an established exception, an appeal below the threshold is not maintainable and the underlying tax merits are not examined.
Departmental GST appeals below the prescribed monetary limit require the Revenue to identify and establish a specified exception to the binding litigation-management policy. A bare assertion that the Commissioner approved an appeal does not establish a case-specific, reasoned exercise of residual discretion or satisfy conditions governing the right of appeal. Maintainability must be determined before tax merits. Without an established exception, an appeal below the threshold is not maintainable and the underlying tax merits are not examined.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
