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...
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Customs exemption for paver finishers requires the imported machine itself to meet the prescribed paving-width condition when presented for import. Strict construction places the burden on the importer to prove compliance; bolt-on extensions not disclosed in the invoice cannot expand eligibility. The imported machine's undisclosed paving capability constituted misdeclaration, supporting extended-period duty recovery against the importing company. Personal penalty requires a specific allegation and finding of the director's act or omission contributing to the misdeclaration. In the absence of such individualised findings, the director's penalty was deleted, while exemption denial and the extended-period demand remained upheld.
Customs exemption for paver finishers requires the imported machine itself to meet the prescribed paving-width condition when presented for import. Strict construction places the burden on the importer to prove compliance; bolt-on extensions not disclosed in the invoice cannot expand eligibility. The imported machine's undisclosed paving capability constituted misdeclaration, supporting extended-period duty recovery against the importing company. Personal penalty requires a specific allegation and finding of the director's act or omission contributing to the misdeclaration. In the absence of such individualised findings, the director's penalty was deleted, while exemption denial and the extended-period demand remained upheld.
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