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 allowed the appeal, setting aside the previous order and judgment regarding budgetary support claims. The court held that claims for reimbursement under the Jammu & Kashmir GST scheme shall be calculated and filed on a quarterly basis, covering periods of January-March, April-June, July-September, and October-December. The departmental clarification dated 26-04-2022 was deemed valid, rejecting the respondents' argument that a subsequent DPIIT clarification should supersede the HC's directive. The ruling enables manufacturing units to seek tax reimbursement by aggregating tax liabilities and input tax credits on a quarterly basis, providing a clear mechanism for budgetary support claims.
HC allowed the appeal, setting aside the previous order and judgment regarding budgetary support claims. The court held that claims for reimbursement under the Jammu & Kashmir GST scheme shall be calculated and filed on a quarterly basis, covering periods of January-March, April-June, July-September, and October-December. The departmental clarification dated 26-04-2022 was deemed valid, rejecting the respondents' argument that a subsequent DPIIT clarification should supersede the HC's directive. The ruling enables manufacturing units to seek tax reimbursement by aggregating tax liabilities and input tax credits on a quarterly basis, providing a clear mechanism for budgetary support claims.
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