Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Stay applications against recovery of disputed income-tax demand require a reasoned exercise of discretion based on factors relevant to granting or refusing interim protection. Rejection solely because an appeal is pending, no separate stay order exists, or the prescribed demand percentage has not been paid under an applicable circular is mechanical and insufficient. The decision-maker must record consideration of the merits relevant to the stay request. The rejection was set aside and remitted to the competent authority for fresh reasoned consideration within one month, without deciding the underlying tax dispute.
Stay applications against recovery of disputed income-tax demand require a reasoned exercise of discretion based on factors relevant to granting or refusing interim protection. Rejection solely because an appeal is pending, no separate stay order exists, or the prescribed demand percentage has not been paid under an applicable circular is mechanical and insufficient. The decision-maker must record consideration of the merits relevant to the stay request. The rejection was set aside and remitted to the competent authority for fresh reasoned consideration within one month, without deciding the underlying tax dispute.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
