Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
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...
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GST notices alleging fraud, wilful misrepresentation or suppression must disclose the foundational facts supporting those allegations. Mere reproduction of statutory expressions, without reasons showing application of mind, does not sustain proceedings alleging input tax credit availed through fake invoices without actual supply of goods. Notices lacking sufficient reasons were quashed, while preserving the authority's liberty to issue fresh notices in accordance with law.
GST notices alleging fraud, wilful misrepresentation or suppression must disclose the foundational facts supporting those allegations. Mere reproduction of statutory expressions, without reasons showing application of mind, does not sustain proceedings alleging input tax credit availed through fake invoices without actual supply of goods. Notices lacking sufficient reasons were quashed, while preserving the authority's liberty to issue fresh notices in accordance with law.
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