Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Recovery of GST - Non filing of returns - there is a caveat in terms of provision u/s 62(2) where on receipt of such information, as noticed above, was received by the petitioner on 27.9 2019, petitioner filed the returns on 25.10.2019 within 30 days. There could not have been an occasion for issuing of recovery notices as assessment orders were in law required be withdrawn. - HC
Recovery of GST - Non filing of returns - there is a caveat in terms of provision u/s 62(2) where on receipt of such information, as noticed above, was received by the petitioner on 27.9 2019, petitioner filed the returns on 25.10.2019 within 30 days. There could not have been an occasion for issuing of recovery notices as assessment orders were in law required be withdrawn. - HC
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