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...
AAR held that the applicant's queries regarding the sufficiency of delivery challans and e-way bills, ancillary documents required during interstate movement of machinery, and practical difficulties with GST border officers are procedural and compliance-related and do not fall within the seven subject-matters enumerated in section 97(2) of the CGST/APGST Act. The AAR concluded that advance ruling jurisdiction under sections 95 and 97 is limited to specified questions (e.g., classification, taxability, rate, liability, ITC) and does not extend to general documentary or transit procedures. Consequently, the application was adjudged non-maintainable and was rejected as inadmissible under section 97(2) of the Act.
AAR held that the applicant's queries regarding the sufficiency of delivery challans and e-way bills, ancillary documents required during interstate movement of machinery, and practical difficulties with GST border officers are procedural and compliance-related and do not fall within the seven subject-matters enumerated in section 97(2) of the CGST/APGST Act. The AAR concluded that advance ruling jurisdiction under sections 95 and 97 is limited to specified questions (e.g., classification, taxability, rate, liability, ITC) and does not extend to general documentary or transit procedures. Consequently, the application was adjudged non-maintainable and was rejected as inadmissible under section 97(2) of the Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
