Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depr...
Complainant participation in insolvency disciplinary appeals is not automatically mandatory, while later representative changes do not undo valid acts...
Direct appeals against provisional attachment under money laundering law fall outside appellate jurisdiction, which covers adjudicating authority orde...
Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
State GST authorities may initiate intelligence-based enforcement action under the GST regime even where the taxpayer is administratively assigned to the Central administration, so the challenge to jurisdiction failed. Disputes over classification and the assessing authority's finding of suppression for invoking Section 74 involved disputed facts and could not be examined in writ jurisdiction, so those objections had to be pursued before the statutory appellate authority under Section 107. The writ court was therefore correct in directing the taxpayer to avail the appeal remedy while leaving all grounds, including jurisdiction, open before the appellate forum.
State GST authorities may initiate intelligence-based enforcement action under the GST regime even where the taxpayer is administratively assigned to the Central administration, so the challenge to jurisdiction failed. Disputes over classification and the assessing authority's finding of suppression for invoking Section 74 involved disputed facts and could not be examined in writ jurisdiction, so those objections had to be pursued before the statutory appellate authority under Section 107. The writ court was therefore correct in directing the taxpayer to avail the appeal remedy while leaving all grounds, including jurisdiction, open before the appellate forum.
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