Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
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...
Territorial jurisdiction under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of proper officers, aligning GST jurisdiction with territorial assignments made under the Rajasthan VAT Rules, 2025 and specified provisions of the Rajasthan VAT Act, 2003. The order supersedes the earlier territorial-jurisdiction notification issued in 2023 and takes effect from 15 August 2026.
Territorial jurisdiction under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of proper officers, aligning GST jurisdiction with territorial assignments made under the Rajasthan VAT Rules, 2025 and specified provisions of the Rajasthan VAT Act, 2003. The order supersedes the earlier territorial-jurisdiction notification issued in 2023 and takes effect from 15 August 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
