Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Statutory personal hearing under GST requires a real and effective opportunity where a taxable person requests a hearing before an adverse adjudication. Failure to provide a post-reply hearing vitiates the original adjudication and requires fresh consideration. A reasoned order must address the taxpayer's explanation, relevant facts, evidentiary basis, and grounds for inferring an additional taxable supply; a bare rejection of the reply is insufficient. Non-cancellation of a duplicate e-way bill is a material but non-conclusive circumstance, requiring cumulative assessment with primary evidence and surrounding facts. Following amendment, pre-show-cause intimation is enabling, so its non-issuance does not independently require remand.
Statutory personal hearing under GST requires a real and effective opportunity where a taxable person requests a hearing before an adverse adjudication. Failure to provide a post-reply hearing vitiates the original adjudication and requires fresh consideration. A reasoned order must address the taxpayer's explanation, relevant facts, evidentiary basis, and grounds for inferring an additional taxable supply; a bare rejection of the reply is insufficient. Non-cancellation of a duplicate e-way bill is a material but non-conclusive circumstance, requiring cumulative assessment with primary evidence and surrounding facts. Following amendment, pre-show-cause intimation is enabling, so its non-issuance does not independently require remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
