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...
Cancellation of GST registration based solely on a list identifying an enterprise as fake requires prior physical verification of its registered business premises, particularly where the registrant has responded to the show-cause notice with documents relating to State Authority proceedings. Treating the enterprise as non-operational without that verification was improper. The show-cause notice and cancellation order were quashed, while preserving the proper officer's ability to verify the premises under the GST Rules and take further action in accordance with law.
Cancellation of GST registration based solely on a list identifying an enterprise as fake requires prior physical verification of its registered business premises, particularly where the registrant has responded to the show-cause notice with documents relating to State Authority proceedings. Treating the enterprise as non-operational without that verification was improper. The show-cause notice and cancellation order were quashed, while preserving the proper officer's ability to verify the premises under the GST Rules and take further action in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
