Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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HC allowed the petition challenging tax demand under CGST Act for assessment year 2017-2018. The court referenced a prior Division Bench judgment which emphasized that technical errors in tax documentation, such as omitting IGST figures in GSTR 3A, do not constitute substantive tax credit misuse. The court directed reconsideration of the original assessment order, focusing on whether alleged irregularities genuinely impacted input tax credit availability. The impugned order was set aside, effectively providing relief to the petitioner based on procedural and technical grounds.
HC allowed the petition challenging tax demand under CGST Act for assessment year 2017-2018. The court referenced a prior Division Bench judgment which emphasized that technical errors in tax documentation, such as omitting IGST figures in GSTR 3A, do not constitute substantive tax credit misuse. The court directed reconsideration of the original assessment order, focusing on whether alleged irregularities genuinely impacted input tax credit availability. The impugned order was set aside, effectively providing relief to the petitioner based on procedural and technical grounds.
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