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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Written acceptance of an enhanced customs assessable value does not waive an importer's statutory right to challenge reassessment; it may only dispense with the proper officer's obligation to issue a speaking order. Rule 12(2) requires the proper officer to form and communicate written grounds for reasonable doubt before rejecting the declared transaction value. Acceptance letters lacking particulars of alleged contemporaneous imports do not meet that requirement. NIDB data alone, without independent and cogent supporting material, cannot sustain rejection of declared value or enhancement. The enhanced values and appellate orders were unsustainable, and the appeals succeeded with consequential relief.
Written acceptance of an enhanced customs assessable value does not waive an importer's statutory right to challenge reassessment; it may only dispense with the proper officer's obligation to issue a speaking order. Rule 12(2) requires the proper officer to form and communicate written grounds for reasonable doubt before rejecting the declared transaction value. Acceptance letters lacking particulars of alleged contemporaneous imports do not meet that requirement. NIDB data alone, without independent and cogent supporting material, cannot sustain rejection of declared value or enhancement. The enhanced values and appellate orders were unsustainable, and the appeals succeeded with consequential relief.
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