Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
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...
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The Appellate Tribunal's jurisdiction is excluded only for appellate orders concerning baggage, specified goods loaded for import but not unloaded, or drawback. Confiscation of Indian currency, mobile phones and a domestically registered car, coupled with a smuggling-related penalty, did not fall within those excluded categories because the items were neither imported nor exported and the car was not loaded with gold when seized. The prescribed remedy was therefore an appeal to the Appellate Tribunal, not a revision application. The writ petition was dismissed, with liberty to file the appeal within thirty days; it must be decided on merits without reference to limitation.
The Appellate Tribunal's jurisdiction is excluded only for appellate orders concerning baggage, specified goods loaded for import but not unloaded, or drawback. Confiscation of Indian currency, mobile phones and a domestically registered car, coupled with a smuggling-related penalty, did not fall within those excluded categories because the items were neither imported nor exported and the car was not loaded with gold when seized. The prescribed remedy was therefore an appeal to the Appellate Tribunal, not a revision application. The writ petition was dismissed, with liberty to file the appeal within thirty days; it must be decided on merits without reference to limitation.
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