Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Cargo Handling Services - if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo Handling Service. - AT
Cargo Handling Services - if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo Handling Service. - AT
Note: It is a system-generated summary and is for quick reference only.