The case examined whether authorities could revoke a G-card under existing regulations. The Tribunal held that no such power exists and ordered restoration of the G-card.
The issue was whether failure to reply justified confirmation of demand. The Court held that proper adjudication required a response and remitted the matter with conditions.
The court upheld ₹50,000 monthly maintenance after finding insufficient evidence of reduced income. It ruled that inability claims must be substantiated and cannot defeat maintenance obligations.
The issue was whether commission payments were genuine business expenses. The Tribunal held that disallowance based on non-response and suspicion was not justified. The key takeaway is that conjectures cannot replace evidence in tax assessments.
The Tribunal held that FTC claims cannot be rejected solely due to incomplete foreign tax return filing. The key takeaway is that authorities must verify available and subsequent evidence before denying relief.
The Court held that appeals filed beyond the maximum four-month period under GST law cannot be condoned. It ruled that limitation provisions must be strictly followed, leaving no scope for invoking the Limitation Act.
The Court held that assessment proceedings delayed by over ten years are unreasonable and invalid. The key takeaway is that authorities must complete adjudication within a reasonable timeframe.
The Supreme Court held that reassessment notices issued after the six-year limit are barred. It affirmed that expired cases cannot be revived under later provisions.
The issue concerned overlap of deductions under Sections 80-IA and 80HHC. The Court held that 80HHC profits cannot be reduced by 80-IA deduction, ensuring independent computation.
The tribunal held that cash deposits backed by sales records cannot be treated as unexplained income. It upheld deletion of addition where transactions were properly documented.
