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...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
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Writ jurisdiction against GST determinations involving fraud, wilful misrepresentation or suppression is generally unavailable where objections require resolution of disputed facts. Challenges concerning signatures, the form and content of show-cause notices, consideration of replies, and the hearing officer's authority require factual examination not ordinarily undertaken in writ proceedings. Form DRC-01 summaries identifying the demand and relevant taxable periods, coupled with an order that is not prima facie non-speaking and is passed by a proper officer, support recourse to the statutory appellate mechanism. A taxpayer cannot bypass the prescribed multi-tier appeal merely to avoid mandatory pre-deposit requirements.
Writ jurisdiction against GST determinations involving fraud, wilful misrepresentation or suppression is generally unavailable where objections require resolution of disputed facts. Challenges concerning signatures, the form and content of show-cause notices, consideration of replies, and the hearing officer's authority require factual examination not ordinarily undertaken in writ proceedings. Form DRC-01 summaries identifying the demand and relevant taxable periods, coupled with an order that is not prima facie non-speaking and is passed by a proper officer, support recourse to the statutory appellate mechanism. A taxpayer cannot bypass the prescribed multi-tier appeal merely to avoid mandatory pre-deposit requirements.
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