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...
CBIC has constituted a Working Group to examine centralised administration for taxpayers sharing a PAN and holding multiple GSTINs under Central Tax jurisdictions. The Group will assess difficulties caused by multiple administrations, compare earlier centralised registration and Large Taxpayer Unit models with international practices, and evaluate whether administration by a single Central Tax authority is needed. It will recommend whether the model should be optional or mandatory, define eligible GSTIN coverage, propose jurisdiction-allocation criteria, and identify necessary legal, administrative, system, organisational and manpower changes. The Group must submit an implementation roadmap and draft proposals to the Board within 30 days.
CBIC has constituted a Working Group to examine centralised administration for taxpayers sharing a PAN and holding multiple GSTINs under Central Tax jurisdictions. The Group will assess difficulties caused by multiple administrations, compare earlier centralised registration and Large Taxpayer Unit models with international practices, and evaluate whether administration by a single Central Tax authority is needed. It will recommend whether the model should be optional or mandatory, define eligible GSTIN coverage, propose jurisdiction-allocation criteria, and identify necessary legal, administrative, system, organisational and manpower changes. The Group must submit an implementation roadmap and draft proposals to the Board within 30 days.
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