Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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From 01.10.2025, refund claims for zero-rated supplies-and provisionally for inverted duty structure claims as an interim measure-will be processed using system risk scores: "low-risk" claims will receive 90% provisional sanction, while non-low-risk claims undergo detailed scrutiny. A proper officer may, with reasons recorded, refuse provisional sanction and inspect the claim. Certain notified categories remain ineligible for provisional refunds and statutory conditions (including non-prosecution requirements) apply. If provisional amounts exceed final admissible refunds, recovery proceedings via show-cause notice will follow. The measures are subject to monitoring by jurisdictional tax leadership and apply to claims filed on or after 01.10.2025.
From 01.10.2025, refund claims for zero-rated supplies-and provisionally for inverted duty structure claims as an interim measure-will be processed using system risk scores: "low-risk" claims will receive 90% provisional sanction, while non-low-risk claims undergo detailed scrutiny. A proper officer may, with reasons recorded, refuse provisional sanction and inspect the claim. Certain notified categories remain ineligible for provisional refunds and statutory conditions (including non-prosecution requirements) apply. If provisional amounts exceed final admissible refunds, recovery proceedings via show-cause notice will follow. The measures are subject to monitoring by jurisdictional tax leadership and apply to claims filed on or after 01.10.2025.
Note: It is a system-generated summary and is for quick reference only.
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