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 ...
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...
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Political-party donation deduction under section 80GGC was denied because search-proceeding admissions supported the finding that the contribution was bogus, and no rebuttal evidence was furnished. Interest on borrowed capital claimed for house construction requires verification of the construction and supporting evidence where the loan is described as a personal loan; the claim was remitted for examination. Credit for tax deducted at source was directed to be allowed on recomputation. Professional-tax deduction omitted from the return requires proof of payment and was remitted for verification in accordance with law.
Political-party donation deduction under section 80GGC was denied because search-proceeding admissions supported the finding that the contribution was bogus, and no rebuttal evidence was furnished. Interest on borrowed capital claimed for house construction requires verification of the construction and supporting evidence where the loan is described as a personal loan; the claim was remitted for examination. Credit for tax deducted at source was directed to be allowed on recomputation. Professional-tax deduction omitted from the return requires proof of payment and was remitted for verification in accordance with law.
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