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...
Implication of GST on the contracts between petitioners and Railways entered into before 1.7.017 - Since the petitioner has not given a representation to the authorities, the Court directs him to do so within a time frame
Implication of GST on the contracts between petitioners and Railways entered into before 1.7.017 - Since the petitioner has not given a representation to the authorities, the Court directs him to do so within a time frame
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