<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2020 (4) TMI 466 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=394559</link>
    <description>Reassessment after remand must comply with the remand directions and natural justice, including effective notice, disclosure of relied-upon materials, consideration of objections, and a meaningful personal hearing; failure to follow that procedure renders the reassessment unsustainable. The text also states that movement of machinery and equipment between project sites during execution of the same infrastructure project does not amount to a taxable sale where there is no transfer of property between different persons, and the internal transfer character is shown by the same entity acting as transferor and consignee. On those facts, Form F was not mandatory to establish stock transfer treatment.</description>
    <language>en-us</language>
    <pubDate>Tue, 15 Oct 2019 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 17 Apr 2020 12:05:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=610469" rel="self" type="application/rss+xml"/>
    <item>
      <title>2020 (4) TMI 466 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=394559</link>
      <description>Reassessment after remand must comply with the remand directions and natural justice, including effective notice, disclosure of relied-upon materials, consideration of objections, and a meaningful personal hearing; failure to follow that procedure renders the reassessment unsustainable. The text also states that movement of machinery and equipment between project sites during execution of the same infrastructure project does not amount to a taxable sale where there is no transfer of property between different persons, and the internal transfer character is shown by the same entity acting as transferor and consignee. On those facts, Form F was not mandatory to establish stock transfer treatment.</description>
      <category>Case-Laws</category>
      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 15 Oct 2019 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=394559</guid>
    </item>
  </channel>
</rss>