Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
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HC allowed the petitioner's application for GST liability payment in instalments under Section 80 of CGST Act, directing respondent authorities to consider the representation within three weeks. The court recognized the petitioner's financial constraints and mandated a reasoned decision on the instalment request, subject to interest payment under Section 50. The outstanding tax liability of Rs. 4,74,00,293.26 shall be evaluated for potential phased payment, with the petitioner required to submit a certified order copy to authorities within one week of the judgment.
HC allowed the petitioner's application for GST liability payment in instalments under Section 80 of CGST Act, directing respondent authorities to consider the representation within three weeks. The court recognized the petitioner's financial constraints and mandated a reasoned decision on the instalment request, subject to interest payment under Section 50. The outstanding tax liability of Rs. 4,74,00,293.26 shall be evaluated for potential phased payment, with the petitioner required to submit a certified order copy to authorities within one week of the judgment.
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