SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Seeking release of provisionally attachment of Bank Accounts - seeking to unblock the Petitioner’s Electronic Credit Ledger - Petitioner undertakes to this Court that the petitioner will continue to appear as and when directed by the Investigating Authorities and will supply the documents which may be asked for. - Rule 86A(3) of the CGST Rules, 2017 - The present writ petition along with pending application is disposed of with the directions to the respondents to de-freeze the petitioner’s bank account as well as unblock the Electronic Credit Ledger within three working days - HC
Seeking release of provisionally attachment of Bank Accounts - seeking to unblock the Petitioner’s Electronic Credit Ledger - Petitioner undertakes to this Court that the petitioner will continue to appear as and when directed by the Investigating Authorities and will supply the documents which may be asked for. - Rule 86A(3) of the CGST Rules, 2017 - The present writ petition along with pending application is disposed of with the directions to the respondents to de-freeze the petitioner’s bank account as well as unblock the Electronic Credit Ledger within three working days - HC
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