Kerala High Court rules a Section 263 order is not a closed remand, allowing challenge to subsequent assessments without separate appeal.
Kerala High Court clarifies Joint Commissioner’s authority to revise assessment orders post-remand, upholding revenue interests.
ITAT Surat condones appeal delay due to non-service of assessment order, remands case for fresh adjudication, ensuring fair hearing.
Madras High Court addresses GST rectification order, appeal time limits. Court clarifies appeal period starts from rectification rejection date.
ITAT Cochin mandates disclosure of 3rd party evidence to assessee for valid assessment, remanding cases for fresh adjudication.
Orissa High Court ruling on the deposit of disputed tax for appeal, following revised guidelines for stays in tax disputes.
Bombay HC disposes of Sai Service case after CBIC clarifies input tax credit eligibility for demo vehicles via a circular issued on 10.09.2024.
Burden of proving undervaluation lies with the customs authorities, and an importer’s acceptance of valuation does not, by itself, constitute valid evidence.
Bombay HC condones delay in electronic filing of Form 10B for Borivli Education Society, ruling that manual submission within time was substantial compliance.
Bombay High Court held that reopening the assessment after four years requires a clear failure on the part of the assessee to disclose material facts,
