Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
Validity of SCN - Cancellation of GST registration - Insofar as the show cause notice is concerned, prima facie, the same is unsustainable as it does not set out any specific reasons for proposing to cancel the petitioner’s GST registration. - HC
Validity of SCN - Cancellation of GST registration - Insofar as the show cause notice is concerned, prima facie, the same is unsustainable as it does not set out any specific reasons for proposing to cancel the petitioner’s GST registration. - HC
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