Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
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Debatable employees' PF/ESI contribution claims could not be disallowed through summary adjustment where, on the intimation date, jurisdictional High Court authority supported allowability of payments made before the return-filing due date. Retention of that adjustment in scrutiny without independent examination remained challengeable in appeal, and the AY 2018-19 disallowance was deleted. For exempt-income expenditure, only investments that actually yielded exempt income during the relevant year could be considered under section 14A and Rule 8D; no additional disallowance survived beyond the voluntary amount, and the related book-profit adjustment was also deleted for AY 2018-19. Charitable-contribution deductions were remitted solely to verify payment receipts and genuineness.
Debatable employees' PF/ESI contribution claims could not be disallowed through summary adjustment where, on the intimation date, jurisdictional High Court authority supported allowability of payments made before the return-filing due date. Retention of that adjustment in scrutiny without independent examination remained challengeable in appeal, and the AY 2018-19 disallowance was deleted. For exempt-income expenditure, only investments that actually yielded exempt income during the relevant year could be considered under section 14A and Rule 8D; no additional disallowance survived beyond the voluntary amount, and the related book-profit adjustment was also deleted for AY 2018-19. Charitable-contribution deductions were remitted solely to verify payment receipts and genuineness.
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