Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Export - availing benefit under the Advanced Authorization Scheme ‘without payment of integrated tax’ - Seeking refund or restoration of the credit for this amount in its Electronic Credit Ledger - contravention of Rule 96(10) of the CGST Rules, 2017 - the Deputy Commissioner of Central Tax directed to reconsider the petitioner’s request for re-credit in accordance with law - HC
Export - availing benefit under the Advanced Authorization Scheme ‘without payment of integrated tax’ - Seeking refund or restoration of the credit for this amount in its Electronic Credit Ledger - contravention of Rule 96(10) of the CGST Rules, 2017 - the Deputy Commissioner of Central Tax directed to reconsider the petitioner’s request for re-credit in accordance with law - HC
Note: It is a system-generated summary and is for quick reference only.