Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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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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