Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
