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...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Enhanced leave-encashment exemption for non-government employees is treated as a beneficial, curative fiscal measure addressing hardship from the previously unrevised limit. Such beneficial provisions receive liberal construction and apply to pending proceedings unless retrospective operation is expressly barred. On that basis, the enhanced ceiling under section 10(10AA) applies to Assessment Year 2021-22, allowing exemption of the full leave-encashment receipt within that ceiling and removing the related addition.
Enhanced leave-encashment exemption for non-government employees is treated as a beneficial, curative fiscal measure addressing hardship from the previously unrevised limit. Such beneficial provisions receive liberal construction and apply to pending proceedings unless retrospective operation is expressly barred. On that basis, the enhanced ceiling under section 10(10AA) applies to Assessment Year 2021-22, allowing exemption of the full leave-encashment receipt within that ceiling and removing the related addition.
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