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...
AT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in respect of post-GST real estate transactions and therefore did not contravene section 171(1) of the CGST Act, 2017. The Tribunal accepted the DGAP report dated 23.05.2025 and concluded there is no liability for anti-profiteering measures against the Respondent. Accordingly, the AT dismissed the allegation of contravention, recorded that no refund, penalty or adjustment under the anti-profiteering regime is warranted, and directed that the DGAP report be given effect as the operative finding in the proceedings.
AT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in respect of post-GST real estate transactions and therefore did not contravene section 171(1) of the CGST Act, 2017. The Tribunal accepted the DGAP report dated 23.05.2025 and concluded there is no liability for anti-profiteering measures against the Respondent. Accordingly, the AT dismissed the allegation of contravention, recorded that no refund, penalty or adjustment under the anti-profiteering regime is warranted, and directed that the DGAP report be given effect as the operative finding in the proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
