Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Jurisdiction - seizure of goods - extension of time u/s 110(2) for issuing Show Cause Notice (SCN) - no notice for personal hearing has been issued before extension of time u/s 11(2) - the authority has to record reasons in writing, but no notice is required to be issued. - AT
Jurisdiction - seizure of goods - extension of time u/s 110(2) for issuing Show Cause Notice (SCN) - no notice for personal hearing has been issued before extension of time u/s 11(2) - the authority has to record reasons in writing, but no notice is required to be issued. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
