Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
GSTAT has classified GST appeals into three categories and mapped them to Single, Division and designated benches. Matters below the specified threshold and not involving a question of law are to be placed before a Single Bench, while pending and future matters before the Principal and State Benches are to be listed first before a Division Bench, which may remit cases lacking a question of law for further directions. Category I covers core classification, valuation, input tax credit, registration and tax-liability disputes; Category II covers registration, composition, recovery, refund, assessment and related matters; Category III covers seizure, confiscation, rectification, penalty, compounding and residual matters. The order also assigns member combinations, hearing days and travel/daily expense entitlements for members posted away from their normal station.
GSTAT has classified GST appeals into three categories and mapped them to Single, Division and designated benches. Matters below the specified threshold and not involving a question of law are to be placed before a Single Bench, while pending and future matters before the Principal and State Benches are to be listed first before a Division Bench, which may remit cases lacking a question of law for further directions. Category I covers core classification, valuation, input tax credit, registration and tax-liability disputes; Category II covers registration, composition, recovery, refund, assessment and related matters; Category III covers seizure, confiscation, rectification, penalty, compounding and residual matters. The order also assigns member combinations, hearing days and travel/daily expense entitlements for members posted away from their normal station.
Note: It is a system-generated summary and is for quick reference only.
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