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...
Validity of notification granted second extension of time to issue show cause notice under Section 73(10) of the U.P. GST Act, 2020 - The High court finds that the matter requires consideration based on the submissions and facts presented. - Pending further proceedings, an interim order is granted, allowing proceedings in pursuance of the impugned notice dated 21.12.2023 to continue, but restraining the passing of a final order without leave of the Court.
Validity of notification granted second extension of time to issue show cause notice under Section 73(10) of the U.P. GST Act, 2020 - The High court finds that the matter requires consideration based on the submissions and facts presented. - Pending further proceedings, an interim order is granted, allowing proceedings in pursuance of the impugned notice dated 21.12.2023 to continue, but restraining the passing of a final order without leave of the Court.
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