Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
Departmental appeals in interest-only GST disputes must be assessed against the disputed interest amount under the applicable monetary-limit circular. Where the interest in dispute is below the prescribed threshold for appeals before GSTAT and no specified exclusion applies, the departmental appeal is not maintainable and must be dismissed. The monetary threshold applies specifically to the interest component in an interest-only dispute rather than to any broader tax amount.
Departmental appeals in interest-only GST disputes must be assessed against the disputed interest amount under the applicable monetary-limit circular. Where the interest in dispute is below the prescribed threshold for appeals before GSTAT and no specified exclusion applies, the departmental appeal is not maintainable and must be dismissed. The monetary threshold applies specifically to the interest component in an interest-only dispute rather than to any broader tax amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
