Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
The High Court considered a case involving refund of accumulated credit due to inverted tax structure u/s 54(3) Proviso and Rule 89(5) of CGST Rules. The court held that the orders rejecting the refund claims were quashed and remanded for fresh consideration by the adjudicating authority. The petition was disposed of by way of remand for proper review of the refund claims in line with the law.
The High Court considered a case involving refund of accumulated credit due to inverted tax structure u/s 54(3) Proviso and Rule 89(5) of CGST Rules. The court held that the orders rejecting the refund claims were quashed and remanded for fresh consideration by the adjudicating authority. The petition was disposed of by way of remand for proper review of the refund claims in line with the law.
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