Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
Page of 4894
Press 'Enter' after typing page number.
1461 to 1480 of 97867 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
GST appellate limitation bound the Appellate Authority, but delay caused by circumstances beyond the taxpayer's control was treated as sufficient cause for condonation to prevent prejudice from denial of a merits hearing. A fresh statutory appeal could therefore be filed within the permitted period for adjudication on merits. Alleged duplicate recovery of GST demand required verification rather than an immediate factual finding; any excess recovery identified on verification was to be refunded with applicable interest.
GST appellate limitation bound the Appellate Authority, but delay caused by circumstances beyond the taxpayer's control was treated as sufficient cause for condonation to prevent prejudice from denial of a merits hearing. A fresh statutory appeal could therefore be filed within the permitted period for adjudication on merits. Alleged duplicate recovery of GST demand required verification rather than an immediate factual finding; any excess recovery identified on verification was to be refunded with applicable interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
