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...
Service of the show-cause notice through the GST portal, registered post, or e-mail is essential before an ex parte GST demand may be sustained. Where the record contains no material establishing such service and the taxpayer received no opportunity to submit a defence or be heard, the adjudication breaches the required process. The adjudication and appellate orders were set aside, and the matter was remitted for fresh adjudication after furnishing the show-cause notice, permitting objections, and granting a hearing.
Service of the show-cause notice through the GST portal, registered post, or e-mail is essential before an ex parte GST demand may be sustained. Where the record contains no material establishing such service and the taxpayer received no opportunity to submit a defence or be heard, the adjudication breaches the required process. The adjudication and appellate orders were set aside, and the matter was remitted for fresh adjudication after furnishing the show-cause notice, permitting objections, and granting a hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
