Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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The tax authority assigns specific officer designations as proper officers for Sections 74A, 75(2), 122 of the CGST Act and Rule 142(1A), setting hierarchical monetary limits for issuance of show-cause notices and orders (Superintendent, Deputy/Assistant Commissioner, Additional/Joint Commissioner) and clarifies aggregation rules where central and integrated tax/penalty demands combine. Procedures for statements after notices, corrigenda when subsequent demands exceed original officer limits, and that the adjudicating officer for matters remitted by appellate fora under Section 75(2) is the original adjudicating authority are prescribed; authorities are directed to publicize the circular and report implementation difficulties.
The tax authority assigns specific officer designations as proper officers for Sections 74A, 75(2), 122 of the CGST Act and Rule 142(1A), setting hierarchical monetary limits for issuance of show-cause notices and orders (Superintendent, Deputy/Assistant Commissioner, Additional/Joint Commissioner) and clarifies aggregation rules where central and integrated tax/penalty demands combine. Procedures for statements after notices, corrigenda when subsequent demands exceed original officer limits, and that the adjudicating officer for matters remitted by appellate fora under Section 75(2) is the original adjudicating authority are prescribed; authorities are directed to publicize the circular and report implementation difficulties.
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