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...
Consequential assessments made under a subsisting revision order are tested against that order's directions and the action taken to implement them; an alleged defect in the original assessment alone does not invalidate the consequential assessment. For unabated search assessments, additions require incriminating material, which may comprise seized accounting data and corroborative statements rather than only the warrant or panchanama. Cash land advances remain unexplained credits where taxpayers do not establish payer identity, source, confirmations, or underlying transaction records; book entries and audited disclosures are insufficient against seized evidence of unaccounted cash. Telescoping against income offered by another group entity requires a proven factual nexus and assurance against double relief.
Consequential assessments made under a subsisting revision order are tested against that order's directions and the action taken to implement them; an alleged defect in the original assessment alone does not invalidate the consequential assessment. For unabated search assessments, additions require incriminating material, which may comprise seized accounting data and corroborative statements rather than only the warrant or panchanama. Cash land advances remain unexplained credits where taxpayers do not establish payer identity, source, confirmations, or underlying transaction records; book entries and audited disclosures are insufficient against seized evidence of unaccounted cash. Telescoping against income offered by another group entity requires a proven factual nexus and assurance against double relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
