Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
FERA liabilities, penalties and legal remedies remain preserved after repeal through FEMA's saving scheme, read with the General Clauses Act, so that prior contraventions continue to be dealt with as though FERA remained in force. The appellate route under FEMA does not recharacterise saved FERA penalty adjudications as civil revenue litigation. Appeals from FERA-based penalties are therefore maintainable in criminal appellate jurisdiction, and objections that they must proceed only on the Original Side do not apply.
FERA liabilities, penalties and legal remedies remain preserved after repeal through FEMA's saving scheme, read with the General Clauses Act, so that prior contraventions continue to be dealt with as though FERA remained in force. The appellate route under FEMA does not recharacterise saved FERA penalty adjudications as civil revenue litigation. Appeals from FERA-based penalties are therefore maintainable in criminal appellate jurisdiction, and objections that they must proceed only on the Original Side do not apply.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
