The Court held that input tax credit can be claimed regardless of the month of purchase. It ruled that the amendment to Section 10(3) is clarificatory and applies retrospectively.
The Tribunal held that the CIT(A) improperly admitted additional evidence without satisfying Rule 46A conditions or recording reasons. It emphasized that procedural compliance is mandatory and failure to follow it invalidates the relief granted.*
The Court held that once a revised return is filed, the original return stands obliterated. Ignoring the revised return was treated as a legal error, leading to remand for fresh assessment.
ITAT held that section 249(4) cannot be invoked where no taxable income arises in India. Appeals must be decided on merits rather than dismissed on technical grounds.
The court examined whether reassessment beyond six years was valid without identifying an asset. It held that the absence of any asset in recorded reasons makes extended limitation inapplicable. The key takeaway is that jurisdictional conditions must be strictly satisfied for reopening beyond six years.
The Tribunal held that tax demand cannot be confirmed under a category not proposed in the show cause notice. It ruled that such reclassification violates settled legal principles and renders the demand invalid.
The Court held that the appellant was not given a chance to contest the legality of seizure. It ruled that such challenge must be permitted in confiscation proceedings to ensure fair hearing.
The issue involved denial of representation through counsel during GST proceedings. The Court held that personal appearance cannot be insisted upon when law permits authorised representation.
The tribunal examined whether imported rubber is liable to additional duty equivalent to cess. It upheld the levy by following earlier decisions and the appellant’s own case. The key takeaway is that consistent precedents were applied to sustain the demand.
The court examined whether road tax and penalties could be demanded for issuing an NOC. It held that such charges are not applicable when only an NOC is sought. The key takeaway is that NOC issuance cannot be linked to tax liabilities meant for registration.
