Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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HC partially allowed the petition challenging provisional attachment of bank accounts for alleged GST evasion. The court found that complete bank account attachment would prejudice the petitioner's business operations. The ruling mandates maintaining a 10% minimum balance as security while the GST evasion matter is adjudicated. The alleged tax evasion amount of Rs. 15.09 crores does not warrant immediate full attachment, considering the petitioner's ongoing business and tax compliance history. The provisional attachment order was modified to permit limited operational banking access pending final determination of the tax dispute.
HC partially allowed the petition challenging provisional attachment of bank accounts for alleged GST evasion. The court found that complete bank account attachment would prejudice the petitioner's business operations. The ruling mandates maintaining a 10% minimum balance as security while the GST evasion matter is adjudicated. The alleged tax evasion amount of Rs. 15.09 crores does not warrant immediate full attachment, considering the petitioner's ongoing business and tax compliance history. The provisional attachment order was modified to permit limited operational banking access pending final determination of the tax dispute.
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