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...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Page of 4830
Press 'Enter' after typing page number.
161 to 180 of 96587 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Adjudicating Authority rejected the Section 9 application filed by the Operational Creditor/Appellant, relying on the Income Tax Assessment order that deemed the invoices as bogus. The Appellant's contention that the Assessment Year 2021-22 could not be relied upon was rendered moot due to the subsequent relevant assessment orders of the Income Tax Authority for the year 2022-23, covering the invoices in question. No grounds were found to interfere with the order rejecting the Section 9 application. However, the rejection does not preclude the Appellant from pursuing other available legal remedies. The imposition of costs on the Appellant was deleted. The appeal was dismissed by the Appellate Tribunal.
The Adjudicating Authority rejected the Section 9 application filed by the Operational Creditor/Appellant, relying on the Income Tax Assessment order that deemed the invoices as bogus. The Appellant's contention that the Assessment Year 2021-22 could not be relied upon was rendered moot due to the subsequent relevant assessment orders of the Income Tax Authority for the year 2022-23, covering the invoices in question. No grounds were found to interfere with the order rejecting the Section 9 application. However, the rejection does not preclude the Appellant from pursuing other available legal remedies. The imposition of costs on the Appellant was deleted. The appeal was dismissed by the Appellate Tribunal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
