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...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Writ jurisdiction against a common CGST penalty order is unavailable where alleged natural-justice breaches are unsupported by any specific denial of hearing or non-consideration of material. Challenges concerning limitation, the initiating officer's competence, and penalty liability require examination of the adjudication record and statutory provisions within the appellate process; the writ petitions were therefore not entertained. Pre-deposit relief available under an earlier High Court ruling may be claimed only where its factual conditions and stipulated requirements are satisfied.
Writ jurisdiction against a common CGST penalty order is unavailable where alleged natural-justice breaches are unsupported by any specific denial of hearing or non-consideration of material. Challenges concerning limitation, the initiating officer's competence, and penalty liability require examination of the adjudication record and statutory provisions within the appellate process; the writ petitions were therefore not entertained. Pre-deposit relief available under an earlier High Court ruling may be claimed only where its factual conditions and stipulated requirements are satisfied.
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TaxTMI 
TaxTMI 
of 4894 
