Advance pricing agreement methodology can guide benchmarking for non-covered years when functions, assets, risks and activities remain materially unch...
Tax-audit exemption for substantially State-funded educational universities prevents audit-failure penalties where income qualifies for statutory exem...
Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Assignment by sale and transfer of leasehold rights in industrial plots allotted by GIDC is treated as a transfer of benefits arising from immovable property rather than a taxable supply under GST. On that basis, GST is not leviable on assignments to third-party assignees. An intention to seek review does not displace a binding ruling unless it is stayed or recalled.
Assignment by sale and transfer of leasehold rights in industrial plots allotted by GIDC is treated as a transfer of benefits arising from immovable property rather than a taxable supply under GST. On that basis, GST is not leviable on assignments to third-party assignees. An intention to seek review does not displace a binding ruling unless it is stayed or recalled.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4901 
