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...
CENVAT credit - duty paying invoices - the appellant is entitled to avail Cenvat credit on the invoices initially issued in the name of Head Office which were rectified and certified that the services actually received by the appellant - credit allowed.
CENVAT credit - duty paying invoices - the appellant is entitled to avail Cenvat credit on the invoices initially issued in the name of Head Office which were rectified and certified that the services actually received by the appellant - credit allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
