Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
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 
of 4891 
