Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
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Post-determination recovery of determined GST dues may include blocking, including negative blocking, of the electronic credit ledger. The interim protection against recovery restricts only debit of credit already lying in the ledger towards recovery; it does not invalidate or suspend a prior ledger-blocking order. Recovery powers extend to prescribed modes involving money or goods under the proper officer's control, third-party recovery, distraint and sale of assets, and assistance from revenue authorities. Rule 86A governs provisional pre-determination blocking and does not limit post-determination recovery action. Electronic credit ledger blocking therefore remains permissible, subject to the protection against debit of available credit during the interim stay.
Post-determination recovery of determined GST dues may include blocking, including negative blocking, of the electronic credit ledger. The interim protection against recovery restricts only debit of credit already lying in the ledger towards recovery; it does not invalidate or suspend a prior ledger-blocking order. Recovery powers extend to prescribed modes involving money or goods under the proper officer's control, third-party recovery, distraint and sale of assets, and assistance from revenue authorities. Rule 86A governs provisional pre-determination blocking and does not limit post-determination recovery action. Electronic credit ledger blocking therefore remains permissible, subject to the protection against debit of available credit during the interim stay.
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