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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MEIS benefits under a beneficial export-incentive scheme cannot be refused solely because 'Y' was selected only for the first item in each electronic shipping bill, where genuine notified exports were made and the exporter otherwise declared an intention to claim rewards. The omission was treated as an inadvertent procedural lapse rather than a bar to entitlement. Absence of physical examination did not defeat the claim, since the initial 'Y' selection did not affect Customs' ability to examine the goods. Processing of the MEIS claim was therefore permitted.
MEIS benefits under a beneficial export-incentive scheme cannot be refused solely because 'Y' was selected only for the first item in each electronic shipping bill, where genuine notified exports were made and the exporter otherwise declared an intention to claim rewards. The omission was treated as an inadvertent procedural lapse rather than a bar to entitlement. Absence of physical examination did not defeat the claim, since the initial 'Y' selection did not affect Customs' ability to examine the goods. Processing of the MEIS claim was therefore permitted.
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