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...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Uploading GST notices and orders only in the 'Additional notices and orders' tab does not constitute effective communication under Section 73 of the WBGST Act and the applicable rules, unlike proper uploading in the normal tab. A show-cause notice and reminder that omit the date, time and venue of personal hearing also deny the taxable person an effective opportunity to reply and be heard. As determination under Section 73(9) requires consideration of the taxpayer's representation, an ex parte adjudication in these circumstances violates natural justice. The adjudication order was set aside, with fresh reply, hearing and reasoned adjudication directed; merits remain open.
Uploading GST notices and orders only in the 'Additional notices and orders' tab does not constitute effective communication under Section 73 of the WBGST Act and the applicable rules, unlike proper uploading in the normal tab. A show-cause notice and reminder that omit the date, time and venue of personal hearing also deny the taxable person an effective opportunity to reply and be heard. As determination under Section 73(9) requires consideration of the taxpayer's representation, an ex parte adjudication in these circumstances violates natural justice. The adjudication order was set aside, with fresh reply, hearing and reasoned adjudication directed; merits remain open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
