Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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Challenge to adjudication denying zero-rated turnover for FY 2019-20 turned on whether the proceedings were time-barred in light of multiple GST notifications extending limitation, whose validity is pending before the apex court and could materially affect the assessment. To avoid conflicting decisions and multiplicity of litigation, the adjudication order was set aside and the matter remitted to the adjudicating authority for fresh consideration and a de novo order in accordance with law, after granting a further opportunity. Relief was made conditional on payment of costs to the legal services authority within six weeks. - HC
Challenge to adjudication denying zero-rated turnover for FY 2019-20 turned on whether the proceedings were time-barred in light of multiple GST notifications extending limitation, whose validity is pending before the apex court and could materially affect the assessment. To avoid conflicting decisions and multiplicity of litigation, the adjudication order was set aside and the matter remitted to the adjudicating authority for fresh consideration and a de novo order in accordance with law, after granting a further opportunity. Relief was made conditional on payment of costs to the legal services authority within six weeks. - HC
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