Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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Statutory stay of the balance GST demand applies once the prescribed cumulative appellate pre-deposits are paid under the GST enactment. The High Court did not determine whether the required deposits had actually been made or whether recovery from the Electronic Cash Ledger exceeded those deposits. It directed independent consideration of the taxpayer's representation after a personal hearing and required a reasoned and speaking order within the stipulated period. Any recovery found to exceed the cumulative statutory pre-deposits must be refunded or recredited. The underlying merits of the GST demand remain open.
Statutory stay of the balance GST demand applies once the prescribed cumulative appellate pre-deposits are paid under the GST enactment. The High Court did not determine whether the required deposits had actually been made or whether recovery from the Electronic Cash Ledger exceeded those deposits. It directed independent consideration of the taxpayer's representation after a personal hearing and required a reasoned and speaking order within the stipulated period. Any recovery found to exceed the cumulative statutory pre-deposits must be refunded or recredited. The underlying merits of the GST demand remain open.
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