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...
Statutory limitation for GST appeals under Section 107 of the CGST/UKGST Act is treated as an integral and exhaustive part of the appellate remedy. The prescribed appeal period and the limited condonable extension define the Appellate Authority's jurisdiction; therefore, delay beyond that extension cannot be condoned through Section 5 of the Limitation Act. The discussion distinguishes a Supreme Court ruling under beneficial land-acquisition legislation, whose remedial purpose differs from the self-contained fiscal framework of GST. It maintains that fiscal precedents on expressly limited appellate condonation continue to govern unless expressly overruled or distinguished. Individual writ petitions remain for consideration on their respective facts.
Statutory limitation for GST appeals under Section 107 of the CGST/UKGST Act is treated as an integral and exhaustive part of the appellate remedy. The prescribed appeal period and the limited condonable extension define the Appellate Authority's jurisdiction; therefore, delay beyond that extension cannot be condoned through Section 5 of the Limitation Act. The discussion distinguishes a Supreme Court ruling under beneficial land-acquisition legislation, whose remedial purpose differs from the self-contained fiscal framework of GST. It maintains that fiscal precedents on expressly limited appellate condonation continue to govern unless expressly overruled or distinguished. Individual writ petitions remain for consideration on their respective facts.
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