Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
GST registration of a rented additional place of business must be assessed by verifying the premises, the applicant's business use or storage, and prescribed occupancy documents; ownership disputes, third-party complaints, and absence of a civil decree cannot be made conditions for registration. For rented premises, a rent or lease agreement and specified ownership-supporting documentation are required, but conclusive title proof or an original lease held by a civil court is unnecessary; deficiencies must be specifically notified. Reliance on undisclosed post-hearing third-party material and failure to address material documents breach natural justice and reasoned decision-making. Rejection and appellate action were set aside, with limited remand for fresh verification without deciding title or lease validity.
GST registration of a rented additional place of business must be assessed by verifying the premises, the applicant's business use or storage, and prescribed occupancy documents; ownership disputes, third-party complaints, and absence of a civil decree cannot be made conditions for registration. For rented premises, a rent or lease agreement and specified ownership-supporting documentation are required, but conclusive title proof or an original lease held by a civil court is unnecessary; deficiencies must be specifically notified. Reliance on undisclosed post-hearing third-party material and failure to address material documents breach natural justice and reasoned decision-making. Rejection and appellate action were set aside, with limited remand for fresh verification without deciding title or lease validity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
