Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.
GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
