Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
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Valuation - Maintenance and Repair Services - the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value of the services
Valuation - Maintenance and Repair Services - the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value of the services
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