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...
The High Court addressed the issue of liability to pay GST based on a Board resolution. The Court found that the agreement's scope of work included all taxes, so the contractor cannot claim additional GST. The government's reduction of GST on works contracts balanced pre and post-GST taxes. The petitioner was required to execute a supplemental agreement at a reduced value. The effective date of GST was considered, and the petitioner failed to provide evidence of paying GST or claiming input tax credit. Due to the arbitration clause in the agreement, the Court could not issue the direction sought in the writ petition. The petitioner was given the option to invoke arbitration within four weeks. The Writ Petition was disposed of accordingly.
The High Court addressed the issue of liability to pay GST based on a Board resolution. The Court found that the agreement's scope of work included all taxes, so the contractor cannot claim additional GST. The government's reduction of GST on works contracts balanced pre and post-GST taxes. The petitioner was required to execute a supplemental agreement at a reduced value. The effective date of GST was considered, and the petitioner failed to provide evidence of paying GST or claiming input tax credit. Due to the arbitration clause in the agreement, the Court could not issue the direction sought in the writ petition. The petitioner was given the option to invoke arbitration within four weeks. The Writ Petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
