Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The Rajasthan Commercial Tax Department has mandated virtual hearings for all proceedings under RGST/CGST Act 2017 and other taxation laws, effective immediately. Under Section 168 of RGST Act, in-person appearances require prior approval from the Additional Commissioner upon written request. Taxpayers will receive hearing links via registered email, and representatives must submit authorization documents in advance. Documents must be submitted digitally, with physical submissions only through designated district-level facilitation desks with proper attestation. The order establishes protocols for technical issues, decorum requirements, and document handling procedures. All virtual proceedings and electronically submitted documents are deemed valid under Section 145 of RGST/CGST Act read with Section 4 of the IT Act, 2000.
The Rajasthan Commercial Tax Department has mandated virtual hearings for all proceedings under RGST/CGST Act 2017 and other taxation laws, effective immediately. Under Section 168 of RGST Act, in-person appearances require prior approval from the Additional Commissioner upon written request. Taxpayers will receive hearing links via registered email, and representatives must submit authorization documents in advance. Documents must be submitted digitally, with physical submissions only through designated district-level facilitation desks with proper attestation. The order establishes protocols for technical issues, decorum requirements, and document handling procedures. All virtual proceedings and electronically submitted documents are deemed valid under Section 145 of RGST/CGST Act read with Section 4 of the IT Act, 2000.
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