Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Audits selected under the Haryana GST Act must cover a comprehensive period extending from the selected financial year through all subsequent financial years up to the current financial year. Officers must examine records, returns, statements and financial documents for the entire period to assess compliance, tax liability, input tax credit and other applicable statutory requirements. Field formations must conduct audits within the prescribed GST provisions and timelines; departures from these directions will be treated seriously.
Audits selected under the Haryana GST Act must cover a comprehensive period extending from the selected financial year through all subsequent financial years up to the current financial year. Officers must examine records, returns, statements and financial documents for the entire period to assess compliance, tax liability, input tax credit and other applicable statutory requirements. Field formations must conduct audits within the prescribed GST provisions and timelines; departures from these directions will be treated seriously.
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