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...
The HC set aside the impugned order dismissing the appellant's appeal for non-compliance with the pre-deposit requirement and non-production of Electronic Cash/credit ledger or Form GST DRC-03 and self-certified copy of the order. The court found an eight-day delay in filing but noted the Appellate Authority's power to condone up to 30 days and that the appellant demonstrated practical difficulties and tendered the challan; the Authority erred in dismissing without affording condonation. The petition is allowed by remand: if the appellant files a self-certified copy of the impugned order, an application for condonation and necessary deposit within one week of receipt of the certified copy, the Appellate Authority shall reconsider the appeal in accordance with law.
The HC set aside the impugned order dismissing the appellant's appeal for non-compliance with the pre-deposit requirement and non-production of Electronic Cash/credit ledger or Form GST DRC-03 and self-certified copy of the order. The court found an eight-day delay in filing but noted the Appellate Authority's power to condone up to 30 days and that the appellant demonstrated practical difficulties and tendered the challan; the Authority erred in dismissing without affording condonation. The petition is allowed by remand: if the appellant files a self-certified copy of the impugned order, an application for condonation and necessary deposit within one week of receipt of the certified copy, the Appellate Authority shall reconsider the appeal in accordance with law.
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