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...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
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Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are placed under the control of the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. This substitutes the existing clause governing their subordination under the 1988 notification and takes effect from 30 September 2026, the date of publication in the Official Gazette.
Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are placed under the control of the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. This substitutes the existing clause governing their subordination under the 1988 notification and takes effect from 30 September 2026, the date of publication in the Official Gazette.
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