Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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Duplicative GST proceedings on the same issues and assessment period cannot be sustained where central GST authorities have already issued an adjudication order that remains pending in appeal. The High Court found that the subsequent State GST assessment and rectification orders addressed matters already decided in the earlier central GST order. It therefore quashed the State GST orders and allowed the writ petition, preventing parallel adjudication of identical GST issues for the same period.
Duplicative GST proceedings on the same issues and assessment period cannot be sustained where central GST authorities have already issued an adjudication order that remains pending in appeal. The High Court found that the subsequent State GST assessment and rectification orders addressed matters already decided in the earlier central GST order. It therefore quashed the State GST orders and allowed the writ petition, preventing parallel adjudication of identical GST issues for the same period.
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