Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
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 ...
Reasoned and speaking appellate orders require consideration of the appellants' material grounds and cited authorities; a bare affirmation of original orders in identical terms fails to exercise appellate jurisdiction. Where original adjudication proceeded ex parte and objections concerning notice, relied-upon documents, and personal hearing remain unexamined, remand preserves the effective appellate remedy rather than a merits decision at the appellate stage. The appellate and original orders were set aside, with fresh adjudication requiring identification and availability of relied-upon documents, reasonable time to reply, an effective personal hearing, and reasoned orders.
Reasoned and speaking appellate orders require consideration of the appellants' material grounds and cited authorities; a bare affirmation of original orders in identical terms fails to exercise appellate jurisdiction. Where original adjudication proceeded ex parte and objections concerning notice, relied-upon documents, and personal hearing remain unexamined, remand preserves the effective appellate remedy rather than a merits decision at the appellate stage. The appellate and original orders were set aside, with fresh adjudication requiring identification and availability of relied-upon documents, reasonable time to reply, an effective personal hearing, and reasoned orders.
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