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...
Determination of ownership - Competiting claims of title to seized goods - the declaration under the impugned order that the gold seized at the air port belongs to M/s. Vee Ess Jewellers, is a conclusion which is patently without jurisdiction and therefore non-est and inoperative - AT
Determination of ownership - Competiting claims of title to seized goods - the declaration under the impugned order that the gold seized at the air port belongs to M/s. Vee Ess Jewellers, is a conclusion which is patently without jurisdiction and therefore non-est and inoperative - AT
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