Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Entitlement for refund of input credit in cash, which was neither transitioned in accordance with TRAN-1 (GST) procedure into the new regime nor got reflected in the ER-1 or revised ER-1 return post 01.07.2017 - The tribunal meticulously analyzed the arguments, focusing on the statutory provisions of Section 142(3) of the CGST Act, which pertains to the treatment of unutilized credits during the transition to GST. The tribunal acknowledged the appellant's argument but highlighted that the legislative intent of the GST transition provisions does not automatically allow refunds of credits that were non-refundable under the erstwhile laws.
Entitlement for refund of input credit in cash, which was neither transitioned in accordance with TRAN-1 (GST) procedure into the new regime nor got reflected in the ER-1 or revised ER-1 return post 01.07.2017 - The tribunal meticulously analyzed the arguments, focusing on the statutory provisions of Section 142(3) of the CGST Act, which pertains to the treatment of unutilized credits during the transition to GST. The tribunal acknowledged the appellant's argument but highlighted that the legislative intent of the GST transition provisions does not automatically allow refunds of credits that were non-refundable under the erstwhile laws.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
