SC allowed classification of Odomos under HSN 38089191 to stand, holding that market identity and consumer understanding supported its treatment as a mosquito repellent.
The Court held that reassessment proceedings must be initiated within the statutory time limit. It found the notice issued after the deadline to be invalid.
The Court found that the authority failed to follow mandatory procedure under Rule 92(3) before rejecting the refund. It held that absence of hearing and improper notice rendered the order invalid.
A detailed overview of updated TDS provisions mapping old and new sections, rates, and thresholds. Helps taxpayers understand compliance requirements across all payment categories.
The Tribunal held that additions cannot stand without a clear link between seized material and the assessee. It ruled that third-party documents without corroboration lack evidentiary value.
The court examined whether NHRC can direct investigations unrelated to human rights violations. It held that such actions may exceed statutory limits under existing law.
