Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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Self-assessed GST liability is discharged only when amounts credited to the Electronic Cash Ledger are debited and appropriated towards the relevant liability through the return. Mere deposit in the ledger before the return due date does not constitute payment or prevent interest under Section 50(1); interest accrues until actual debit, notwithstanding unsubstantiated technical difficulties. Recovery of the resulting interest after issuance of notice and consideration of objections does not breach principles of natural justice. The challenge to the interest demand and recovery proceedings was dismissed.
Self-assessed GST liability is discharged only when amounts credited to the Electronic Cash Ledger are debited and appropriated towards the relevant liability through the return. Mere deposit in the ledger before the return due date does not constitute payment or prevent interest under Section 50(1); interest accrues until actual debit, notwithstanding unsubstantiated technical difficulties. Recovery of the resulting interest after issuance of notice and consideration of objections does not breach principles of natural justice. The challenge to the interest demand and recovery proceedings was dismissed.
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