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- A protective addition is unjustified when substantive additions are made on actual beneficiaries.
- A history of admitting to bogus transactions with a party justifies a disallowance of purchases from the same party in a later year if the taxpayer fails to provide sufficient new proof of genuineness.
- A reassessment order is a nullity without a valid Section 143(2) notice.
- An addition cannot be based solely on a third-party document denied by the assessee.
- A generic purpose in Form 10 is acceptable if a Board Resolution specifies it.
- A hotel cannot cite market dynamics to justify not passing on a GST rate cut.
- A court may grant extended time to file an appeal despite the taxpayer’s non-compliance.
- A provisional attachment of property under the GST law automatically expires after one year.
- A court will not quash a reasoned show-cause notice but will ensure a fair hearing.
- No suppression can be alleged when the issue is already under litigation.
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