Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Cancellation of GST registration of the petitioner t shall operate from January 28, 2019, the date when the petitioner allegedly ceased business operations - Retrospective cancellation requires objective criteria and cannot be applied merely for non-filing of returns. It acknowledged the petitioner's commitment to file all pending statutory returns and to discharge any liabilities related to tax, interest, and late fees. The respondents are not barred from pursuing recovery of any dues from the petitioner in accordance with the law. - HC
Cancellation of GST registration of the petitioner t shall operate from January 28, 2019, the date when the petitioner allegedly ceased business operations - Retrospective cancellation requires objective criteria and cannot be applied merely for non-filing of returns. It acknowledged the petitioner's commitment to file all pending statutory returns and to discharge any liabilities related to tax, interest, and late fees. The respondents are not barred from pursuing recovery of any dues from the petitioner in accordance with the law. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
