Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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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