Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
GSTR-1 and GSTR-3B mismatch requires verification of its cause, reconciliation with liability records and subsequent payments, and a determination whether tax remains unpaid; a numerical difference alone cannot establish short payment. Input tax credit reversal demands require a separate statutory basis and computation. Ex parte disposal following non-appearance remains subject to a reasoned determination of material grounds. Statutory claims concerning interest and penalty waiver, service of notices, and duplicate proceedings require examination against applicable conditions and records. The appellate order was set aside and remanded for fresh determination of actual liability and statutory claims.
GSTR-1 and GSTR-3B mismatch requires verification of its cause, reconciliation with liability records and subsequent payments, and a determination whether tax remains unpaid; a numerical difference alone cannot establish short payment. Input tax credit reversal demands require a separate statutory basis and computation. Ex parte disposal following non-appearance remains subject to a reasoned determination of material grounds. Statutory claims concerning interest and penalty waiver, service of notices, and duplicate proceedings require examination against applicable conditions and records. The appellate order was set aside and remanded for fresh determination of actual liability and statutory claims.
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TaxTMI 
TaxTMI 
of 4910 
