Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Provisional attachment of bank account u/s 83 of Central Goods and Services Tax Act, 2017 for wrongful claim of Input Tax Credit (ITC) due to fake supplies. Commissioner considered appropriate to provisionally attach petitioner's bank account to extent of Rs. 26.91 lacs being amount of ITC claimed for allegedly fake supplies. Exercise of power by Commissioner warranted as facts indicate necessity to provisionally attach petitioner's bank account to protect revenue interest. Material available with Commissioner has live nexus with his opinion. Impugned order cannot be faulted. Petition dismissed as unmerited.
Provisional attachment of bank account u/s 83 of Central Goods and Services Tax Act, 2017 for wrongful claim of Input Tax Credit (ITC) due to fake supplies. Commissioner considered appropriate to provisionally attach petitioner's bank account to extent of Rs. 26.91 lacs being amount of ITC claimed for allegedly fake supplies. Exercise of power by Commissioner warranted as facts indicate necessity to provisionally attach petitioner's bank account to protect revenue interest. Material available with Commissioner has live nexus with his opinion. Impugned order cannot be faulted. Petition dismissed as unmerited.
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