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...
The Commissioner of State Taxes, Goa, instituted a grievance redressal mechanism for applicants facing issues with GST registration processing under state jurisdiction. Applicants dissatisfied with queries or grounds for rejection may file grievances via a designated email to the Additional Commissioner of State Tax (HQ), who is tasked with ensuring timely resolution and communication of outcomes. Complaints concerning central jurisdiction are to be forwarded to the appropriate central authority with notification to the GST Council Secretariat. The Additional Commissioner must also submit monthly reports on grievance handling to the Commissioner. This framework aims to expedite dispute resolution and maintain procedural compliance in GST registration applications within the state.
The Commissioner of State Taxes, Goa, instituted a grievance redressal mechanism for applicants facing issues with GST registration processing under state jurisdiction. Applicants dissatisfied with queries or grounds for rejection may file grievances via a designated email to the Additional Commissioner of State Tax (HQ), who is tasked with ensuring timely resolution and communication of outcomes. Complaints concerning central jurisdiction are to be forwarded to the appropriate central authority with notification to the GST Council Secretariat. The Additional Commissioner must also submit monthly reports on grievance handling to the Commissioner. This framework aims to expedite dispute resolution and maintain procedural compliance in GST registration applications within the state.
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