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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Where an appellant cannot upload an appeal on the common electronic portal because the portal refuses filing absent deposit of a separate demand item, the office must accept a manually filed appeal; the core legal point is that a technical or procedural barrier on the e filing system that prevents initiation of an appeal constitutes a valid ground for manual presentation and obliges the appellate authority to receive and process the appeal manually.
Where an appellant cannot upload an appeal on the common electronic portal because the portal refuses filing absent deposit of a separate demand item, the office must accept a manually filed appeal; the core legal point is that a technical or procedural barrier on the e filing system that prevents initiation of an appeal constitutes a valid ground for manual presentation and obliges the appellate authority to receive and process the appeal manually.
Note: It is a system-generated summary and is for quick reference only.
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