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...
Rule 138 permits extension of an e-way bill only within eight hours after expiry and does not authorise a fresh e-way bill on the same invoice. A second bill generated after expiry may be treated as fraudulent where the claimed vehicle breakdown, repair, and subsequent goods movement lack reliable evidence. Unexplained delay, a different loading location, and modification of invoice details to generate another bill are indicators supporting an inference of intent to evade tax on a preponderance of probabilities. Such transportation may attract penalty under section 129.
Rule 138 permits extension of an e-way bill only within eight hours after expiry and does not authorise a fresh e-way bill on the same invoice. A second bill generated after expiry may be treated as fraudulent where the claimed vehicle breakdown, repair, and subsequent goods movement lack reliable evidence. Unexplained delay, a different loading location, and modification of invoice details to generate another bill are indicators supporting an inference of intent to evade tax on a preponderance of probabilities. Such transportation may attract penalty under section 129.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
