Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants, allowing their appeals for cash refunds under Section 142(3) of the CGST Act, 2017. The decision was based on the decision of larger bench interpretation that the appellants, unable to avail Cenvat Credit or Input Tax Credit under the GST regime, are eligible for cash refunds. - Refund to be allowed subject to verification.
Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants, allowing their appeals for cash refunds under Section 142(3) of the CGST Act, 2017. The decision was based on the decision of larger bench interpretation that the appellants, unable to avail Cenvat Credit or Input Tax Credit under the GST regime, are eligible for cash refunds. - Refund to be allowed subject to verification.
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TaxTMI 
TaxTMI 
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