Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The guidelines for compulsory selection of returns for Complete Scrutiny during FY 2024-25 outline the parameters and procedures for such selection. Key parameters include cases from surveys u/s 133A, search and seizure cases u/s 132/132A, non-filing of returns in response to notices u/s 142(1), cases with notices u/s 148, cases involving registration/approval under sections like 12A, 12AB, and cases with recurring issues of law or fact. The selection requires prior administrative approval and timely transfer to Central Charges u/s 127. Specific timelines for actions and notices u/s 143(2) are provided. Cases selected for scrutiny by International Taxation and Central Circle charges will be handled by respective charges.
The guidelines for compulsory selection of returns for Complete Scrutiny during FY 2024-25 outline the parameters and procedures for such selection. Key parameters include cases from surveys u/s 133A, search and seizure cases u/s 132/132A, non-filing of returns in response to notices u/s 142(1), cases with notices u/s 148, cases involving registration/approval under sections like 12A, 12AB, and cases with recurring issues of law or fact. The selection requires prior administrative approval and timely transfer to Central Charges u/s 127. Specific timelines for actions and notices u/s 143(2) are provided. Cases selected for scrutiny by International Taxation and Central Circle charges will be handled by respective charges.
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