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...
Summary assessment based on inspection findings was set aside because the petitioner produced additional material, including e-way bill particulars and ledger extracts, that could explain the alleged discrepancies and support genuineness of the transactions and input tax credit claim. The matter was remitted for fresh consideration, with the authority directed to examine whether the documents established actual supplies and eligibility for input tax credit. Since the registration cancellation was intertwined with the assessment, it was also set aside and registration was ordered to be restored, subject to further lawful orders after reconsideration of the material produced.
Summary assessment based on inspection findings was set aside because the petitioner produced additional material, including e-way bill particulars and ledger extracts, that could explain the alleged discrepancies and support genuineness of the transactions and input tax credit claim. The matter was remitted for fresh consideration, with the authority directed to examine whether the documents established actual supplies and eligibility for input tax credit. Since the registration cancellation was intertwined with the assessment, it was also set aside and registration was ordered to be restored, subject to further lawful orders after reconsideration of the material produced.
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