Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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...
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The GSTAT Principal Bench extended the earlier portal-filing guidelines and scrutiny instructions until 31 December 2026 to ease appeal filing during the initial implementation phase. Scrutiny officers are directed to verify that APL-05 includes soft copies of the SCN, OIO, OIA, statement of facts, grounds of appeal, and court fee or pre-deposit where required; no defect should be raised where higher-court orders exempt court fee or pre-deposit. For appeals under section 112(1), a scanned certified copy of the OIO or OIA is acceptable if the endorsement shows it is certified. Appellants must upload authorisation in favour of the tax professional or vakalatnama for an advocate. For Revenue applications under section 112(3), the listed documents are required, and no court fee or pre-deposit is payable.
The GSTAT Principal Bench extended the earlier portal-filing guidelines and scrutiny instructions until 31 December 2026 to ease appeal filing during the initial implementation phase. Scrutiny officers are directed to verify that APL-05 includes soft copies of the SCN, OIO, OIA, statement of facts, grounds of appeal, and court fee or pre-deposit where required; no defect should be raised where higher-court orders exempt court fee or pre-deposit. For appeals under section 112(1), a scanned certified copy of the OIO or OIA is acceptable if the endorsement shows it is certified. Appellants must upload authorisation in favour of the tax professional or vakalatnama for an advocate. For Revenue applications under section 112(3), the listed documents are required, and no court fee or pre-deposit is payable.
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