Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
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 
of 4913 
