https://www.taxtmi.com/caselaws?id=161136 The court dismissed the petition at the admission stage, affirming that the entities engaged in business transactions were not distinct and operated from the same place, indicating an intention to evade tax. The denial of the right of cross-examination was upheld, emphasizing its non-essential nature in the proceedings. The court declined to exercise extraordinary jurisdiction under Article 226 of the Constitution of India due to established tax evasion through the transactions. The judgment underscores the significance of factual assessments in transaction evaluations and the constraints on cross-examination rights in assessment proceedings. en-us Thu, 07 Dec 1995 00:00:00 +0530 Tue, 07 Jan 2014 16:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161136 The court dismissed the petition at the admission stage, affirming that the entities engaged in business transactions were not distinct and operated from the same place, indicating an intention to evade tax. The denial of the right of cross-examination was upheld, emphasizing its non-essential nature in the proceedings. The court declined to exercise extraordinary jurisdiction under Article 226 of the Constitution of India due to established tax evasion through the transactions. The judgment underscores the significance of factual assessments in transaction evaluations and the constraints on cross-examination rights in assessment proceedings. Case-Laws VAT and Sales Tax Thu, 07 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161136