Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Fresh GST adjudication was required where the taxpayer asserted that tax liability had already been discharged and that the final demand components overlapped with an assessment by the jurisdictional officer. The assessment was quashed and remitted for a fresh merits decision after notice, conditional on deposit of interest and penalty imposed in the earlier jurisdictional assessment. Failure to make that deposit permitted recovery in accordance with law.
Fresh GST adjudication was required where the taxpayer asserted that tax liability had already been discharged and that the final demand components overlapped with an assessment by the jurisdictional officer. The assessment was quashed and remitted for a fresh merits decision after notice, conditional on deposit of interest and penalty imposed in the earlier jurisdictional assessment. Failure to make that deposit permitted recovery in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
