- Director liability for unrecovered company tax requires valid company...
- Meaningful hearing in reassessment requires disclosure of foundational...
- Independent valuation inquiry is essential before reopening capital gains...
- Purchase genuineness established by records and banking evidence defeats...
- Transport contractor declarations require essential freight and vehicle...
- Closing-stock valuation requires evidential support for net realisable...
- Charitable income accumulation: extended return deadlines preserve Form...
- Reasonable cause protects bona fide TDS and TCS defaults involving...
- Third-party material and retracted statements cannot support cash-purchase...
- Unexplained expenditure additions fail when contemporaneous records...
- Draft assessment order requirement protects eligible foreign companies;...
- Prior APA methodology guides transfer pricing benchmarking where...
- Section 153C assessment periods begin on receipt of seized material,...
- Strict compliance with gold dore customs exemptions defeats claims where...
- Uncancelled duty-free licences protect bona fide transferees from duty...
- Departmental exoneration cannot end criminal prosecution where prosecution...
- Corroborative evidence for SEZ supplies may replace a Bill of Export when...
- Transaction value rejection requires written reasons and comparable import...
- Sequential Customs Valuation Requires Comparable Imports Review Before...
- Cross-examination of relied-upon witnesses is mandatory before imposing...
- Classification of oven-roasted nuts distinguishes roasting from drying and...
- Battery-integrated tablet rear covers classify as lithium-ion accumulators...
- Documentary customs evasion investigation supported conditional bail where...
- Distinct Commodity Classification prevents Furnace Oil from attracting the...
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