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...
Clandestine removal - associated enterprises - There is no evidence of extra usage of electricity or any evidence for transportation of such clandestinely removed goods. There is no evidence for payment/receipt of money for excess inputs, extra labour and also payments made from the buyers end - demand of duty set aside - AT
Clandestine removal - associated enterprises - There is no evidence of extra usage of electricity or any evidence for transportation of such clandestinely removed goods. There is no evidence for payment/receipt of money for excess inputs, extra labour and also payments made from the buyers end - demand of duty set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
