Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Profiteering - purchase of flat - allegation proved that the Respondent had not passed on the benefit of Input Tax Credit by way of commensurate reduction of price - contravention of provisions of Section 171 (1) of the CGST Act, 2017 - No penalty - NAPA
Profiteering - purchase of flat - allegation proved that the Respondent had not passed on the benefit of Input Tax Credit by way of commensurate reduction of price - contravention of provisions of Section 171 (1) of the CGST Act, 2017 - No penalty - NAPA
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
