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...
GST portal access now permits statutory appeals in Form GST APL-01 against nil demand orders where the disputed demand was deposited under protest. An appeal filed within the permitted period through this enabled facility is to be treated as regularly filed without objection. The portal change addresses access-to-justice barriers created when a nil demand status previously prevented appeal filing. Administrative instructions were to be considered to facilitate the same process for similarly situated taxpayers.
GST portal access now permits statutory appeals in Form GST APL-01 against nil demand orders where the disputed demand was deposited under protest. An appeal filed within the permitted period through this enabled facility is to be treated as regularly filed without objection. The portal change addresses access-to-justice barriers created when a nil demand status previously prevented appeal filing. Administrative instructions were to be considered to facilitate the same process for similarly situated taxpayers.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
