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...
GST appellate procedure requires a hearing before disposal, including where limitation, signatory authority or pre-deposit is disputed. Delay may be condoned on sufficient cause within the further statutory period; no separate affidavit is prescribed. A company's authorised signatory may validate an appeal under a general power of attorney, and deficient proof of authority is curable. In interest-only appeals, alternative computations do not constitute an admitted liability, and statutory pre-deposit is confined to tax in dispute. Interest on differential GST runs from invoice-based tax liability despite customer non-reimbursement; cum-tax valuation applies only where the stated value includes tax. Interest demands for delayed GSTR-3B payments must account for documented interest already paid through reasoned adjudication.
GST appellate procedure requires a hearing before disposal, including where limitation, signatory authority or pre-deposit is disputed. Delay may be condoned on sufficient cause within the further statutory period; no separate affidavit is prescribed. A company's authorised signatory may validate an appeal under a general power of attorney, and deficient proof of authority is curable. In interest-only appeals, alternative computations do not constitute an admitted liability, and statutory pre-deposit is confined to tax in dispute. Interest on differential GST runs from invoice-based tax liability despite customer non-reimbursement; cum-tax valuation applies only where the stated value includes tax. Interest demands for delayed GSTR-3B payments must account for documented interest already paid through reasoned adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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