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 allows restoration of GST registration after considering petitioner's genuine medical impediment for non-filing of returns. The court directs petitioner to file all pending returns, pay tax dues, interest, and belated filing fees within 4 weeks from registration restoration. The cancellation order is revoked subject to compliance with prescribed conditions, providing an opportunity for the petitioner to rectify procedural non-compliance arising from health-related challenges.
HC allows restoration of GST registration after considering petitioner's genuine medical impediment for non-filing of returns. The court directs petitioner to file all pending returns, pay tax dues, interest, and belated filing fees within 4 weeks from registration restoration. The cancellation order is revoked subject to compliance with prescribed conditions, providing an opportunity for the petitioner to rectify procedural non-compliance arising from health-related challenges.
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