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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Input tax credit denial based solely on a GSTR-2A/GSTR-3B mismatch requires transaction-level verification of reconciliations, invoices, records and supplier-tax-payment conditions; a mismatch alone does not establish ineligibility. Section 16(2)(aa) does not apply to the disputed period, while Rule 36(4) must be applied as operative during each relevant portion. Tax demands must remain within the grounds and tax heads proposed in the show-cause notice, supported by a reasoned computation and factual basis. The CBIC ITC-verification mechanism applies only from April 2019 to 8 October 2019, requiring separate examination of later periods under the applicable substantive provisions.
Input tax credit denial based solely on a GSTR-2A/GSTR-3B mismatch requires transaction-level verification of reconciliations, invoices, records and supplier-tax-payment conditions; a mismatch alone does not establish ineligibility. Section 16(2)(aa) does not apply to the disputed period, while Rule 36(4) must be applied as operative during each relevant portion. Tax demands must remain within the grounds and tax heads proposed in the show-cause notice, supported by a reasoned computation and factual basis. The CBIC ITC-verification mechanism applies only from April 2019 to 8 October 2019, requiring separate examination of later periods under the applicable substantive provisions.
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