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 ...
Interest on delayed GSTR-3B liabilities continues until the Electronic Cash Ledger is debited and the amount is credited to the electronic liability register; a cash-ledger credit alone is a deposit, not payment of an identified tax liability. The further proviso to Rule 88B(1), which excludes continuously available cash-ledger balances from interest computation, operates prospectively because it provides substantive relief without retrospective language. Failure to provide a requested personal hearing breaches Section 75(4), but does not require remand where no surviving prejudice, factual dispute, or unconsidered defence exists. A show-cause notice remains adequate where its basis was understood and fully answered without prejudice.
Interest on delayed GSTR-3B liabilities continues until the Electronic Cash Ledger is debited and the amount is credited to the electronic liability register; a cash-ledger credit alone is a deposit, not payment of an identified tax liability. The further proviso to Rule 88B(1), which excludes continuously available cash-ledger balances from interest computation, operates prospectively because it provides substantive relief without retrospective language. Failure to provide a requested personal hearing breaches Section 75(4), but does not require remand where no surviving prejudice, factual dispute, or unconsidered defence exists. A show-cause notice remains adequate where its basis was understood and fully answered without prejudice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
