Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
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Cash-payment disallowance under section 40A(3) depends on whether payments exceeding the prescribed daily limit were made to a single person, not merely on a voucher exceeding that limit. A consolidated voucher may record separate payments to multiple persons, each within the limit, and therefore may not establish a contravention. Supporting material omitted by an erstwhile tax consultant was admitted as additional evidence because the first appellate order had been passed without it. The ex parte appellate order and cash-payment disallowance were set aside and remitted to the Assessing Officer for verification and fresh adjudication, with all contentions left open.
Cash-payment disallowance under section 40A(3) depends on whether payments exceeding the prescribed daily limit were made to a single person, not merely on a voucher exceeding that limit. A consolidated voucher may record separate payments to multiple persons, each within the limit, and therefore may not establish a contravention. Supporting material omitted by an erstwhile tax consultant was admitted as additional evidence because the first appellate order had been passed without it. The ex parte appellate order and cash-payment disallowance were set aside and remitted to the Assessing Officer for verification and fresh adjudication, with all contentions left open.
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