Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
High Court quashed order denying adjustment of Input Tax Credit appearing in GSTR-2A due to issuance of two GSTINs against one PAN. Circular No.183/15/2022-GST applied, aligning with previous judgments allowing benefit of circulars issued during pendency of appeals. Joint Commissioner directed to pass fresh order in line with the circular, allowing adjustment of ITC.
High Court quashed order denying adjustment of Input Tax Credit appearing in GSTR-2A due to issuance of two GSTINs against one PAN. Circular No.183/15/2022-GST applied, aligning with previous judgments allowing benefit of circulars issued during pendency of appeals. Joint Commissioner directed to pass fresh order in line with the circular, allowing adjustment of ITC.
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