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...
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 
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