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...
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Section 62(2) of the GST law provides that a best-judgment assessment for non-filing of returns is deemed withdrawn when the registered person furnishes a valid return within the prescribed period. Furnishing the relevant GSTR-3B return, together with applicable late fee, additional late fee and interest, removes the assessment while preserving liability for interest and late fees. The provision therefore operates to withdraw the assessment automatically upon compliant post-assessment return filing.
Section 62(2) of the GST law provides that a best-judgment assessment for non-filing of returns is deemed withdrawn when the registered person furnishes a valid return within the prescribed period. Furnishing the relevant GSTR-3B return, together with applicable late fee, additional late fee and interest, removes the assessment while preserving liability for interest and late fees. The provision therefore operates to withdraw the assessment automatically upon compliant post-assessment return filing.
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