Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
GST-related tax fraud allegations based on non-response and non-payment of Central or State GST must be addressed under the CGST Act where proceedings under that special enactment have already commenced. Sections 4 and 5 of the BNSS preserve the investigative and procedural framework prescribed by special statutes, preventing recourse to general criminal law for offences governed by such statutes. On this basis, BNS prosecution for the alleged GST defaults, including the charge-sheet and cognizance order against the taxpayer, was set aside.
GST-related tax fraud allegations based on non-response and non-payment of Central or State GST must be addressed under the CGST Act where proceedings under that special enactment have already commenced. Sections 4 and 5 of the BNSS preserve the investigative and procedural framework prescribed by special statutes, preventing recourse to general criminal law for offences governed by such statutes. On this basis, BNS prosecution for the alleged GST defaults, including the charge-sheet and cognizance order against the taxpayer, was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
