Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
HC determined that despite the SCN being uploaded on the additional notices tab, the petitioner was permitted to file a reply within one month. The adjudicating authority shall pass an order after hearing the petitioner, with the caveat that the adjudication order remains subject to the pending SLP in SC challenging the impugned notification. The court followed precedential reasoning from prior GST-related jurisprudence, specifically referencing a recent decision involving procedural natural justice principles. The petition was ultimately disposed of, allowing procedural remedies while maintaining conditional administrative adjudication.
HC determined that despite the SCN being uploaded on the additional notices tab, the petitioner was permitted to file a reply within one month. The adjudicating authority shall pass an order after hearing the petitioner, with the caveat that the adjudication order remains subject to the pending SLP in SC challenging the impugned notification. The court followed precedential reasoning from prior GST-related jurisprudence, specifically referencing a recent decision involving procedural natural justice principles. The petition was ultimately disposed of, allowing procedural remedies while maintaining conditional administrative adjudication.
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