Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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Condonation of delay beyond the ordinarily condonable period for a GST appeal was considered appropriate where rectification proceedings were not the sole explanation and the tax levy was disputed on factual grounds requiring adjudication on merits. The delay dismissal was set aside, the appeal was restored, and merits were left open for decision after an opportunity of hearing. The approach accords with treatment of a similar factual situation involving delayed GST appellate proceedings.
Condonation of delay beyond the ordinarily condonable period for a GST appeal was considered appropriate where rectification proceedings were not the sole explanation and the tax levy was disputed on factual grounds requiring adjudication on merits. The delay dismissal was set aside, the appeal was restored, and merits were left open for decision after an opportunity of hearing. The approach accords with treatment of a similar factual situation involving delayed GST appellate proceedings.
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