Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Input Tax credit - denial on the ground that the transactions were reflected in retail invoices and not tax invoices and, therefore, did not qualify for credit - the strict interpretation of Section 50(2) in the facts of this case was unwarranted - credit allowed - HC
Input Tax credit - denial on the ground that the transactions were reflected in retail invoices and not tax invoices and, therefore, did not qualify for credit - the strict interpretation of Section 50(2) in the facts of this case was unwarranted - credit allowed - HC
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