SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
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Uploading notices on the GST electronic portal qualifies as a mode of service, but where a taxpayer does not respond the officer must apply mind and explore other prescribed modes to achieve effective service under the statutory scheme; failure to afford an opportunity of personal hearing and absence of effective service render ex parte assessment procedurally infirm. The impugned assessment was set aside and remitted for fresh consideration with directions that the taxpayer file a reply within a specified period and that the tax authority issue a clear notice fixing a 14 day personal hearing before deciding on merits.
Uploading notices on the GST electronic portal qualifies as a mode of service, but where a taxpayer does not respond the officer must apply mind and explore other prescribed modes to achieve effective service under the statutory scheme; failure to afford an opportunity of personal hearing and absence of effective service render ex parte assessment procedurally infirm. The impugned assessment was set aside and remitted for fresh consideration with directions that the taxpayer file a reply within a specified period and that the tax authority issue a clear notice fixing a 14 day personal hearing before deciding on merits.
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