Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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Validity Of assessment order passed - SEZ unit - Supply of services without charging GST since it was a zero rated supply - turnover inadvertently reported under the column taxable value in GSTR-1 - The High Court observed that while the supply was correctly identified as zero-rated in the GSTR-3B return, the inadvertent misreporting in the GSTR-1 return was acknowledged. The petitioner's submission was supported by evidence from the tax invoice. As a result, the assessment order was quashed, and the matter was remanded for re-consideration by the assessing officer.
Validity Of assessment order passed - SEZ unit - Supply of services without charging GST since it was a zero rated supply - turnover inadvertently reported under the column taxable value in GSTR-1 - The High Court observed that while the supply was correctly identified as zero-rated in the GSTR-3B return, the inadvertent misreporting in the GSTR-1 return was acknowledged. The petitioner's submission was supported by evidence from the tax invoice. As a result, the assessment order was quashed, and the matter was remanded for re-consideration by the assessing officer.
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