Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Provisional Attachment of Bank Accounts of petitioner - availment of wrongful input tax credit - A detailed circumstance which are pointed out by an respondent / Revenue authority in its affidavit-in-reply as mentioned hereinbefore including the detail show-cause notice and the steps which are taken u/s 74 of the Act, as indicated above, i.e. on 15.03.2023 as well as 16.03.2023, exercising extraordinary equitable jurisdiction is refrained. - HC
Provisional Attachment of Bank Accounts of petitioner - availment of wrongful input tax credit - A detailed circumstance which are pointed out by an respondent / Revenue authority in its affidavit-in-reply as mentioned hereinbefore including the detail show-cause notice and the steps which are taken u/s 74 of the Act, as indicated above, i.e. on 15.03.2023 as well as 16.03.2023, exercising extraordinary equitable jurisdiction is refrained. - HC
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