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 ...
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...
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Compulsory acquisition of land and buildings under the State's eminent-domain power is an expropriation, not a supply of goods or services for GST purposes. Land and buildings attached to land are immovable property, and landowners do not sell goods or provide services merely by surrendering property pursuant to statutory acquisition. GST deducted from compensation for such acquisition therefore lacks statutory basis. The deduction was treated as exceeding legal authority, with the affected compensation notice quashed to that extent and refund of the deducted GST with interest directed.
Compulsory acquisition of land and buildings under the State's eminent-domain power is an expropriation, not a supply of goods or services for GST purposes. Land and buildings attached to land are immovable property, and landowners do not sell goods or provide services merely by surrendering property pursuant to statutory acquisition. GST deducted from compensation for such acquisition therefore lacks statutory basis. The deduction was treated as exceeding legal authority, with the affected compensation notice quashed to that extent and refund of the deducted GST with interest directed.
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