Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
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...
Judicial Members of the GST Appellate Tribunal have been designated as Vice Presidents of their respective State Benches under section 109(7) of the CGST Act, 2017. The office order assigns each listed member to a specified State Bench across multiple States and Union Territories, thereby formalising their bench-wise vice presidential role for tribunal administration.
Judicial Members of the GST Appellate Tribunal have been designated as Vice Presidents of their respective State Benches under section 109(7) of the CGST Act, 2017. The office order assigns each listed member to a specified State Bench across multiple States and Union Territories, thereby formalising their bench-wise vice presidential role for tribunal administration.
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