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Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
GST advance ruling jurisdiction is confined to questions concerning supplies undertaken or proposed to be undertaken by the applicant. Questions concerning consultancy services allegedly supplied by a consultancy in-charge or faculty member to the applicant, including that person's GST registration and tax-invoice obligations, fall outside that scope. The advance ruling application was therefore not admitted because it did not concern any supply made or proposed to be made by the applicant.
GST advance ruling jurisdiction is confined to questions concerning supplies undertaken or proposed to be undertaken by the applicant. Questions concerning consultancy services allegedly supplied by a consultancy in-charge or faculty member to the applicant, including that person's GST registration and tax-invoice obligations, fall outside that scope. The advance ruling application was therefore not admitted because it did not concern any supply made or proposed to be made by the applicant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
