Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
For GST demand proceedings on input tax credit mismatch, limitation for the 2017-2018 period was treated as not expired because the Covid-19 interval was excluded under the limitation extension orders and Section 168A; scrutiny of returns under Section 61 and issue of Form ASMT-10 were also relied on to find suppression, supporting invocation of the extended period under Section 74. The challenge to the shift from intimation to notice was rejected, and the writ petition was dismissed with liberty to pursue the statutory remedy on merits.
For GST demand proceedings on input tax credit mismatch, limitation for the 2017-2018 period was treated as not expired because the Covid-19 interval was excluded under the limitation extension orders and Section 168A; scrutiny of returns under Section 61 and issue of Form ASMT-10 were also relied on to find suppression, supporting invocation of the extended period under Section 74. The challenge to the shift from intimation to notice was rejected, and the writ petition was dismissed with liberty to pursue the statutory remedy on merits.
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