Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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This guidance note provides clarifications on various provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme). It covers eligibility criteria for appeals, non-eligible cases, rates payable on tax arrears, types of forms and timelines, treatment of search assessments, rollback years for Advance Pricing Agreements, handling of disposed appeals, partial settlement of issues, penalty appeals, protective/substantive additions, disputes related to other taxes, withdrawal requests, interest waiver applications, enhancement notices, refund issues, TDS/TCS matters, consequential relief u/s 40(a)(i)/(ia), registration u/s 12AA, set-aside matters, multiple appeals for one assessment year, writs against reopening notices, admission status of appeals before High Courts/Supreme Court, cross objections, miscellaneous applications, stayed assessment orders, and other miscellaneous issues like immunity from prosecution.
This guidance note provides clarifications on various provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme). It covers eligibility criteria for appeals, non-eligible cases, rates payable on tax arrears, types of forms and timelines, treatment of search assessments, rollback years for Advance Pricing Agreements, handling of disposed appeals, partial settlement of issues, penalty appeals, protective/substantive additions, disputes related to other taxes, withdrawal requests, interest waiver applications, enhancement notices, refund issues, TDS/TCS matters, consequential relief u/s 40(a)(i)/(ia), registration u/s 12AA, set-aside matters, multiple appeals for one assessment year, writs against reopening notices, admission status of appeals before High Courts/Supreme Court, cross objections, miscellaneous applications, stayed assessment orders, and other miscellaneous issues like immunity from prosecution.
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