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...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Suspension of a proprietor's GST registration imposed via Form GST Reg-17 from 27.02.2026 was quashed as unwarranted, while the underlying show cause notice proposing cancellation remains extant; the authority is directed to decide that notice by affording the taxpayer an opportunity to regularise defaults and by applying the procedural conditions and safeguards set out in Tvl. Suguna Cut Piece Center, including considerations for revival subject to those guidelines. The writ petition is disposed by removing the suspended status and remanding the cancellation decision for reconsideration under the stated principles.
Suspension of a proprietor's GST registration imposed via Form GST Reg-17 from 27.02.2026 was quashed as unwarranted, while the underlying show cause notice proposing cancellation remains extant; the authority is directed to decide that notice by affording the taxpayer an opportunity to regularise defaults and by applying the procedural conditions and safeguards set out in Tvl. Suguna Cut Piece Center, including considerations for revival subject to those guidelines. The writ petition is disposed by removing the suspended status and remanding the cancellation decision for reconsideration under the stated principles.
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