Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
Central Government designates the Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters as the nodal officer for implementation of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025 in relation to section 14A(3) of the Integrated Goods and Services Tax Act, 2017, superseding an earlier notification; the designation is operative from publication in the Official Gazette.
Central Government designates the Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters as the nodal officer for implementation of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025 in relation to section 14A(3) of the Integrated Goods and Services Tax Act, 2017, superseding an earlier notification; the designation is operative from publication in the Official Gazette.
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