Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
The HC permitted the Petitioner to refrain from pressing its challenge to the impugned notification and authorised the Petitioner to institute an appeal under Section 107 of the CGST Act. The Petitioner is granted time until 15 November 2025 to file the appeal with the requisite pre-deposit. If filed within the stipulated period, the appeal shall be entertained and adjudicated on merits and shall not be regarded as barred by limitation; the Appellate Authority is directed to pass a reasoned order. The Petitioner may advance all grounds and rely on any documents in the appeal. The petition is disposed of.
The HC permitted the Petitioner to refrain from pressing its challenge to the impugned notification and authorised the Petitioner to institute an appeal under Section 107 of the CGST Act. The Petitioner is granted time until 15 November 2025 to file the appeal with the requisite pre-deposit. If filed within the stipulated period, the appeal shall be entertained and adjudicated on merits and shall not be regarded as barred by limitation; the Appellate Authority is directed to pass a reasoned order. The Petitioner may advance all grounds and rely on any documents in the appeal. The petition is disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
