Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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