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...
Section 107(11) of the CGST Act permits an appellate authority to conduct or cause further inquiry and then confirm, modify or annul the order under appeal; it does not permit remand to the adjudicating authority. The appellate authority must independently verify relevant documents and figures and issue a reasoned final order identifying the points for determination, its decision and reasons. A direction requiring the adjudicating authority to re-examine evidence and delete or confirm a tax demand exceeds appellate jurisdiction. The appeal must instead be decided afresh by the appellate authority after necessary verification and observance of natural justice.
Section 107(11) of the CGST Act permits an appellate authority to conduct or cause further inquiry and then confirm, modify or annul the order under appeal; it does not permit remand to the adjudicating authority. The appellate authority must independently verify relevant documents and figures and issue a reasoned final order identifying the points for determination, its decision and reasons. A direction requiring the adjudicating authority to re-examine evidence and delete or confirm a tax demand exceeds appellate jurisdiction. The appeal must instead be decided afresh by the appellate authority after necessary verification and observance of natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
