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...
HC dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's order, preserving appellant's right to file statutory appeal before appropriate appellate authority and deposit 10% of demanded duty and penalty.
HC dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's order, preserving appellant's right to file statutory appeal before appropriate appellate authority and deposit 10% of demanded duty and penalty.
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