Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
Page of 4907
Press 'Enter' after typing page number.
301 to 320 of 98136 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Judicial discipline requires a High Court to follow a Coordinate...
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment year.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Judicial discipline requires a High Court to follow a Coordinate Bench decision in the same assessee's preceding assessment year where the material facts are identical. In reassessment proceedings concerning an alleged bogus insurance-brokerage transaction, the facts differed only by assessment year from those previously considered. That identity of facts precluded a different view on the challenge to the preliminary reassessment order and consequential reassessment notice. The writ petition was therefore dismissed.
Judicial discipline requires a High Court to follow a Coordinate Bench decision in the same assessee's preceding assessment year where the material facts are identical. In reassessment proceedings concerning an alleged bogus insurance-brokerage transaction, the facts differed only by assessment year from those previously considered. That identity of facts precluded a different view on the challenge to the preliminary reassessment order and consequential reassessment notice. The writ petition was therefore dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4907 
