Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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HC held that the challenge to Notifications No. 9/2023-Central Tax and No. 56/2023-Central Tax shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The Court directed the Adjudicating Authority to provide a personal hearing to the Petitioner, consider the previously filed reply to the Show Cause Notice, and issue a fresh reasoned order. The writ petition was disposed of, mandating procedural fairness and an opportunity to be heard in compliance with principles of natural justice.
HC held that the challenge to Notifications No. 9/2023-Central Tax and No. 56/2023-Central Tax shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The Court directed the Adjudicating Authority to provide a personal hearing to the Petitioner, consider the previously filed reply to the Show Cause Notice, and issue a fresh reasoned order. The writ petition was disposed of, mandating procedural fairness and an opportunity to be heard in compliance with principles of natural justice.
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