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...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
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Written acceptance of customs reassessment waives only the proper officer's obligation to issue a speaking order under section 17(5); it does not bar the importer's statutory challenge to the reassessment's basis or merits. Rejection of declared transaction value requires the proper officer to form and record reasonable doubt about its truth or accuracy and, where required, disclose the grounds in writing. Valuation enhancement based solely on NIDB data requires independent, cogent material; undisclosed contemporaneous-import details cannot substantiate the enhancement.
Written acceptance of customs reassessment waives only the proper officer's obligation to issue a speaking order under section 17(5); it does not bar the importer's statutory challenge to the reassessment's basis or merits. Rejection of declared transaction value requires the proper officer to form and record reasonable doubt about its truth or accuracy and, where required, disclose the grounds in writing. Valuation enhancement based solely on NIDB data requires independent, cogent material; undisclosed contemporaneous-import details cannot substantiate the enhancement.
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