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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Faceless assessment must comply with principles of natural justice by providing precise notice and a reasonable opportunity to respond before an adverse quasi-judicial order affecting civil consequences is issued. Allowing less than three working days to respond was treated as inadequate where the assessee could not upload material on the portal and instead emailed a reply and supporting documents. Disregarding material acknowledged as forwarded to the Assessment Unit, and recording non-compliance contrary to the record, caused serious prejudice. The assessment order was quashed and remanded for fresh assessment after reasonable hearing and consideration of the response and documents already submitted.
Faceless assessment must comply with principles of natural justice by providing precise notice and a reasonable opportunity to respond before an adverse quasi-judicial order affecting civil consequences is issued. Allowing less than three working days to respond was treated as inadequate where the assessee could not upload material on the portal and instead emailed a reply and supporting documents. Disregarding material acknowledged as forwarded to the Assessment Unit, and recording non-compliance contrary to the record, caused serious prejudice. The assessment order was quashed and remanded for fresh assessment after reasonable hearing and consideration of the response and documents already submitted.
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