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...
Limitation for a GST appeal against cancellation of registration commences only when the adjudication order is communicated to the aggrieved person. Communication must enable access to the appellate remedy, and prescribed modes of service must be strictly followed; rules cannot restrict statutory communication solely to electronic service. Uploading an order on the common GST portal alone does not constitute communication for limitation purposes. The time-barred appellate dismissal was set aside, delay was condoned, and the appeal was remanded for decision on merits without addressing the underlying dispute.
Limitation for a GST appeal against cancellation of registration commences only when the adjudication order is communicated to the aggrieved person. Communication must enable access to the appellate remedy, and prescribed modes of service must be strictly followed; rules cannot restrict statutory communication solely to electronic service. Uploading an order on the common GST portal alone does not constitute communication for limitation purposes. The time-barred appellate dismissal was set aside, delay was condoned, and the appeal was remanded for decision on merits without addressing the underlying dispute.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
