Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
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Power of arrest - the powers of arrest u/s 69 of the CGST Act, 2017 are to be exercised with lot of care and circumspection and prosecution should normally be launched only after the adjudication is completed - notice issued to the respondents
Power of arrest - the powers of arrest u/s 69 of the CGST Act, 2017 are to be exercised with lot of care and circumspection and prosecution should normally be launched only after the adjudication is completed - notice issued to the respondents
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