Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
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Electronic records relied on in customs penalty proceedings require prescribed certification, and an uncertified text-message printout has no evidentiary value where no forensic material links it to the alleged user. Such material cannot implicate a Customs officer in attempted illegal export of foreign currency. Abetment further requires proof of intentional aiding and active complicity; an uncorroborated co-noticee statement, absent recovery, CCTV, or independent-witness support, does not establish it. Failure to detect concealed currency during routine examination is insufficient. On these grounds, the penalty for abetment was set aside with consequential relief.
Electronic records relied on in customs penalty proceedings require prescribed certification, and an uncertified text-message printout has no evidentiary value where no forensic material links it to the alleged user. Such material cannot implicate a Customs officer in attempted illegal export of foreign currency. Abetment further requires proof of intentional aiding and active complicity; an uncorroborated co-noticee statement, absent recovery, CCTV, or independent-witness support, does not establish it. Failure to detect concealed currency during routine examination is insufficient. On these grounds, the penalty for abetment was set aside with consequential relief.
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