Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Under declaration of output tax - excess claim of Input Tax Credit - impugned order is a cryptic order without adverting to any of the submissions raised by the petitioner - The High Court set aside the impugned order and show cause notice due to procedural flaws. - The matter was remitted to the GST Officer for re-adjudication after providing the petitioner with an opportunity for a personal hearing.
Under declaration of output tax - excess claim of Input Tax Credit - impugned order is a cryptic order without adverting to any of the submissions raised by the petitioner - The High Court set aside the impugned order and show cause notice due to procedural flaws. - The matter was remitted to the GST Officer for re-adjudication after providing the petitioner with an opportunity for a personal hearing.
Note: It is a system-generated summary and is for quick reference only.