Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Valuation - inclusion of cost of goods sold - the supply contract indicates that the ownership of the plant and machinery gets passed over to the service recipient, as and when the said machinery is delivered at the site of the said M/s VPCL or M/s EPGL - prima facie value not includible - AT
Valuation - inclusion of cost of goods sold - the supply contract indicates that the ownership of the plant and machinery gets passed over to the service recipient, as and when the said machinery is delivered at the site of the said M/s VPCL or M/s EPGL - prima facie value not includible - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
