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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GST appellate procedure requires a hearing before disposal, including where limitation, signatory authority or pre-deposit is disputed. Delay may be condoned on sufficient cause within the further statutory period; no separate affidavit is prescribed. A company's authorised signatory may validate an appeal under a general power of attorney, and deficient proof of authority is curable. In interest-only appeals, alternative computations do not constitute an admitted liability, and statutory pre-deposit is confined to tax in dispute. Interest on differential GST runs from invoice-based tax liability despite customer non-reimbursement; cum-tax valuation applies only where the stated value includes tax. Interest demands for delayed GSTR-3B payments must account for documented interest already paid through reasoned adjudication.
GST appellate procedure requires a hearing before disposal, including where limitation, signatory authority or pre-deposit is disputed. Delay may be condoned on sufficient cause within the further statutory period; no separate affidavit is prescribed. A company's authorised signatory may validate an appeal under a general power of attorney, and deficient proof of authority is curable. In interest-only appeals, alternative computations do not constitute an admitted liability, and statutory pre-deposit is confined to tax in dispute. Interest on differential GST runs from invoice-based tax liability despite customer non-reimbursement; cum-tax valuation applies only where the stated value includes tax. Interest demands for delayed GSTR-3B payments must account for documented interest already paid through reasoned adjudication.
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