Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
For GST adjudication orders under Section 73, issuance within the limitation period is distinct from service. The provision requires the proper officer to complete and digitally authenticate the adjudicatory order within time, while Section 169 governs communication through prescribed service modes. Uploading a summary in Form GST DRC-07 under Rule 142(5) does not make the upload date the date of issuance or impose a requirement that service be completed within the issuance limitation period. Accordingly, an order digitally signed within the extended period remains valid even if uploaded on the common portal the following day; the later upload affects service and enforceability, not validity.
For GST adjudication orders under Section 73, issuance within the limitation period is distinct from service. The provision requires the proper officer to complete and digitally authenticate the adjudicatory order within time, while Section 169 governs communication through prescribed service modes. Uploading a summary in Form GST DRC-07 under Rule 142(5) does not make the upload date the date of issuance or impose a requirement that service be completed within the issuance limitation period. Accordingly, an order digitally signed within the extended period remains valid even if uploaded on the common portal the following day; the later upload affects service and enforceability, not validity.
Note: It is a system-generated summary and is for quick reference only.