Functional comparability under TNMM requires transaction-specific FAR analysis before benchmarking business-support services provided to associated en...
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...
Page of 4905
Press 'Enter' after typing page number.
81 to 100 of 98083 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
