Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Tax assessment proceedings involving GSTR 3B returns mismatch with auto-populated GSTR 2A. Disputed tax demand partially recovered through bank appropriation exceeding 10%. Order confirming demand solely for non-reply to show cause notice set aside for reconsideration after petitioner's reply. Matter remanded to allow petitioner to file reply within 15 days, raising all contentions.
Tax assessment proceedings involving GSTR 3B returns mismatch with auto-populated GSTR 2A. Disputed tax demand partially recovered through bank appropriation exceeding 10%. Order confirming demand solely for non-reply to show cause notice set aside for reconsideration after petitioner's reply. Matter remanded to allow petitioner to file reply within 15 days, raising all contentions.
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