Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Interim protection from arrest during a GST investigation was granted to a person summoned in connection with alleged GST and input tax credit fraud. The investigating side confirmed that the relevant notices required attendance for interrogation and did not authorise arrest. The person was therefore directed to appear before the Investigating Officer in accordance with the notices, while receiving protection from arrest in the related criminal proceedings. The protection was limited to facilitating interrogation under the issued notices.
Interim protection from arrest during a GST investigation was granted to a person summoned in connection with alleged GST and input tax credit fraud. The investigating side confirmed that the relevant notices required attendance for interrogation and did not authorise arrest. The person was therefore directed to appear before the Investigating Officer in accordance with the notices, while receiving protection from arrest in the related criminal proceedings. The protection was limited to facilitating interrogation under the issued notices.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
