Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Cost-to-cost reimbursement of seconded employees is not service consideration; transfer-pricing markup was deleted and amalgamation amortisation allow...
Crystallisation of liability supports prior-period expense deduction, while functionally distinct divisions require separate transfer-pricing benchmar...
Anticipatory bail under the CGST Act requires a communicated order authorising arrest. Summons issued during an inquiry into alleged ineligible input tax credit do not, by themselves, make the recipient an accused or establish a legally sustainable apprehension of arrest. The statutory foundation for pre-arrest protection is an arrest-authorisation order made after the required reasons to believe; pending investigation, searches, summons, and a contingent risk of arrest cannot replace that requirement. Petitions founded only on summons were premature where no such order had been passed and communicated, without addressing the underlying allegations or investigation.
Anticipatory bail under the CGST Act requires a communicated order authorising arrest. Summons issued during an inquiry into alleged ineligible input tax credit do not, by themselves, make the recipient an accused or establish a legally sustainable apprehension of arrest. The statutory foundation for pre-arrest protection is an arrest-authorisation order made after the required reasons to believe; pending investigation, searches, summons, and a contingent risk of arrest cannot replace that requirement. Petitions founded only on summons were premature where no such order had been passed and communicated, without addressing the underlying allegations or investigation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
