Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed only upon issuance of the final acknowledgement. A mandatory pre-deposit made after provisional acknowledgement, but within the time allowed to rectify a defect and before final acknowledgement, satisfies the pre-deposit requirement under Section 112(8). The timing objection is therefore treated as cured, enabling registration and admission of the appeal for consideration on merits.
Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed only upon issuance of the final acknowledgement. A mandatory pre-deposit made after provisional acknowledgement, but within the time allowed to rectify a defect and before final acknowledgement, satisfies the pre-deposit requirement under Section 112(8). The timing objection is therefore treated as cured, enabling registration and admission of the appeal for consideration on merits.
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TaxTMI 
TaxTMI 
of 4913 
