Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Section 67(7) of the CGST Act prevents continued retention of seized articles beyond six months unless an order extends the seizure. Where no extension order existed, the seized mobile phones and bank debit cards could no longer remain under seizure. The investigating officer was directed to return the articles immediately upon production of a certified order copy and acknowledgement.
Section 67(7) of the CGST Act prevents continued retention of seized articles beyond six months unless an order extends the seizure. Where no extension order existed, the seized mobile phones and bank debit cards could no longer remain under seizure. The investigating officer was directed to return the articles immediately upon production of a certified order copy and acknowledgement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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