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 ...
Page of 4910
Press 'Enter' after typing page number.
401 to 420 of 98196 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 129 confines detention of goods to the period of transit and does not support detention after the vehicle has reached the consignee's registered premises. A promptly corrected Part-B omission in an e-way bill, supported by valid invoices and Part-A details, was treated as a minor procedural lapse that could not justify detention or penalty absent revenue loss or evidence of intent to evade tax. An adjudication order dated before the personal hearing breached audi alteram partem by rendering the hearing ineffective. The detention, tax demand and penalty were set aside, with refund of amounts collected under protest and applicable statutory interest.
Section 129 confines detention of goods to the period of transit and does not support detention after the vehicle has reached the consignee's registered premises. A promptly corrected Part-B omission in an e-way bill, supported by valid invoices and Part-A details, was treated as a minor procedural lapse that could not justify detention or penalty absent revenue loss or evidence of intent to evade tax. An adjudication order dated before the personal hearing breached audi alteram partem by rendering the hearing ineffective. The detention, tax demand and penalty were set aside, with refund of amounts collected under protest and applicable statutory interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
