Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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Escapement or under-assessment under KVAT Act - mistake in reporting purchase turnover - the authorities have not found any discrepancy in the sales figures returned, or any escapement of sales turnover which is taxable - filing of incomplete or incorrect return might have attracted penalization u/s 67 but alone cannot be used to make an addition in the turnover and to demand tax
Escapement or under-assessment under KVAT Act - mistake in reporting purchase turnover - the authorities have not found any discrepancy in the sales figures returned, or any escapement of sales turnover which is taxable - filing of incomplete or incorrect return might have attracted penalization u/s 67 but alone cannot be used to make an addition in the turnover and to demand tax
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