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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Project-import assessment under Heading 98.01 depends on...
Project-import contract registration before importation determines Heading 98.01 eligibility, while Section 18A permits qualifying post-clearance Bill revisions.
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Project-import assessment under Heading 98.01 depends on registration of the relevant contract on or before importation and before clearance for home consumption; execution of a foreign-supplier purchase order is not importation. Accordingly, only goods imported after contract registration may receive project-import treatment, subject to all other regulatory conditions, while goods imported before registration do not qualify. Post-clearance revision of a qualifying Bill of Entry remains available under Section 18A notwithstanding the restriction in Section 149, but remains subject to prescribed requirements. Consequential refund processing may follow for qualifying post-registration consignments.
Project-import assessment under Heading 98.01 depends on registration of the relevant contract on or before importation and before clearance for home consumption; execution of a foreign-supplier purchase order is not importation. Accordingly, only goods imported after contract registration may receive project-import treatment, subject to all other regulatory conditions, while goods imported before registration do not qualify. Post-clearance revision of a qualifying Bill of Entry remains available under Section 18A notwithstanding the restriction in Section 149, but remains subject to prescribed requirements. Consequential refund processing may follow for qualifying post-registration consignments.
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