Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
The circular prescribes the workflow for departmental appeals, cross-objections and replies before the GST Appellate Tribunal and its Principal Bench. It requires zone-wise scrutiny of adverse appellate orders by a committee, opinion by the relevant Joint Commissioner or Additional Commissioner within fixed timelines, and Commissioner authorization before filing. Draft appeal memoranda must be prepared in English at the originating office level, vetted by the State Representative, and filed online with defect rectification ensured. It also sets a mechanism for dropping cases, applies the same procedure where taxpayers file appeals, and assigns representative authority subject to monetary limits, while preserving filing where substantial questions of law arise and superseding earlier instructions.
The circular prescribes the workflow for departmental appeals, cross-objections and replies before the GST Appellate Tribunal and its Principal Bench. It requires zone-wise scrutiny of adverse appellate orders by a committee, opinion by the relevant Joint Commissioner or Additional Commissioner within fixed timelines, and Commissioner authorization before filing. Draft appeal memoranda must be prepared in English at the originating office level, vetted by the State Representative, and filed online with defect rectification ensured. It also sets a mechanism for dropping cases, applies the same procedure where taxpayers file appeals, and assigns representative authority subject to monetary limits, while preserving filing where substantial questions of law arise and superseding earlier instructions.
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