Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
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Condonation of delay in filing a GST appeal was granted in writ jurisdiction despite the Appellate Authority's statutory inability to extend the limitation under section 107 of the RGST/CGST Act. Delay attributable to circumstances beyond the petitioner's control, coupled with the grave prejudice arising from refusal of merits review, justified relief. The High Court directed the Appellate Authority to entertain and decide the appeal on merits, subject to filing within the stipulated period.
Condonation of delay in filing a GST appeal was granted in writ jurisdiction despite the Appellate Authority's statutory inability to extend the limitation under section 107 of the RGST/CGST Act. Delay attributable to circumstances beyond the petitioner's control, coupled with the grave prejudice arising from refusal of merits review, justified relief. The High Court directed the Appellate Authority to entertain and decide the appeal on merits, subject to filing within the stipulated period.
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