Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
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Under the Sabka Vishwas Scheme, timely payment and withdrawal of pending litigation are substantive conditions for a discharge certificate, while notifying the designated committee of withdrawal is procedural. Where payment was made within time and withdrawal was sought while the Scheme operated, delayed court listing during the COVID-19 period cannot defeat relief. Portal closure or delayed proof of withdrawal does not justify refusal of the certificate or revival of the demand. The declaration must be processed manually and the discharge certificate issued once the substantive conditions are met.
Under the Sabka Vishwas Scheme, timely payment and withdrawal of pending litigation are substantive conditions for a discharge certificate, while notifying the designated committee of withdrawal is procedural. Where payment was made within time and withdrawal was sought while the Scheme operated, delayed court listing during the COVID-19 period cannot defeat relief. Portal closure or delayed proof of withdrawal does not justify refusal of the certificate or revival of the demand. The declaration must be processed manually and the discharge certificate issued once the substantive conditions are met.
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