============= Document 1 (183 1 संचिका संख्या-को0प्र0/ GST-03/2017. लिए आठ (42) बिहार सरकार वित्त विभाग संकल्प दिनांक 1 *** विषय :- बिहार मूल्य वर्धित कर अधिनियम 2017 के अधिनियम 51 के अंतर्गत दिनांक 01.10.2018 से संवेदकों/आपूर्तिकर... ... ...

SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM For the Assessee : None Fr the Revenue : Shri Yogesh Kumar ORDER PER VIKAS AWASTHY, JM : This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-2, Pune dated 20-05-2016 for the assessment year 2010-11, confirming levy of penalty u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). 2. Notice of appeal was sent to the assessee through RPAD on the address ... ... ...

For GSTR-3B returns for February, March and April 2020, original due dates remained unchanged, but eligible taxpayers received nil or reduced interest and waiver of late fee if returns were filed within stipulated timelines. Non-compliance with those timelines attracted interest at 18% from the original due date, regular late fee and potential penalty. Late fee relief applied to specified GSTR-1 filings, while the rule 36(4) input tax credit restriction was applied cumulatively through the September 2020 return. Specified returns, tax collection statements, e-way bills and other compliance actions also received extended timelines.

SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER For the Assessee : Shri Prasad S. Bhandari For the Revenue : Shri Ramnath P. Murkunde ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 17-06-2022 passed by the CIT(A), National Faceless Appeal Centre, Delhi ('NFAC') for assessment year 2016-17. 2. The assessee raised four grounds of appeal amongst which the only issue emanates for our consideration is... ... ...

SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER For the Appellant : Shri S. K. Madhuk CIT (DR) For the Respondent : Shri Sandeep Kumar, C.A. ORDER PER T.S.KAPOOR, A.M: This appeal has been filed by the This appeal has been filed by the Revenue against the order of learned CIT(A)-II, Lucknow, against the order of II, Lucknow, dated 28/12/2016 pertaining to assessment pertaining to assessment year 2012-13, taking the following grounds: 13, taking the follow... ... ...

Rassense Pvt Ltd reports crossing a workforce of more than 5,000 employees and projects revenue exceeding INR 600 crore. Its contract food services operations serve educational institutions, corporate campuses, healthcare facilities and industrial locations. New operations at IIM Jammu, IIM Bangalore and IIT Guwahati strengthen its nationwide institutional presence. Expansion is supported by academic institution partnerships, local workforce development, operational excellence, and technology-led capabilities in food production, food waste reduction and supply-chain management.

Advertisement, marketing and promotion expenditure and transfer-pricing comparability were governed by an earlier binding decision that was adverse to the Revenue. The advertisement, marketing and promotion issue was resolved in favour of the assessee. The earlier decision also supported exclusion of the identified company from the comparable set, resolving that transfer-pricing comparability issue in favour of the assessee. Both substantive issues therefore followed the prior binding determination against the Revenue.

Advertising, marketing and promotion expenditure does not attract the proposed transfer-pricing adjustment based on its treatment as an international transaction, the Bright Line Test, separate TNMM benchmarking, or a protective adjustment. Outstanding receivables cannot be separately characterised invoice by invoice by imposing a fixed credit period; an interest adjustment requires evidence of an overt or covert profit-shifting arrangement through delayed payments, with TNMM working-capital adjustment relevant to profitability. The arm's-length-price adjustment for fixed-asset purchases and consequential depreciation disallowance are unsustainable. All challenged transfer-pricing adjustments therefore do not survive.

Pre-CIRP GST dues of a corporate debtor are operational debt to be claimed before the National Company Law Tribunal, and coercive recovery is barred during the moratorium. Registration should not ordinarily be cancelled, while the IRP or RP need not file pre-CIRP returns. During CIRP, fresh GST registration is required and the IRP or RP must meet tax and return obligations. Transitional input tax credit is available for eligible invoices bearing the former GSTIN, and cash-ledger deposits in the former registration may be refunded despite non-filing of relevant returns.

Failure to furnish GST returns requires issuance of FORM GSTR-3A, allowing fifteen days for filing. If a return remains unfurnished after this period, the proper officer may make a best judgment assessment in FORM GST ASMT-13 using available return, e-way bill, inspection, and other information, and upload the assessment summary in FORM GST DRC-07. A valid return filed within thirty days of service of the assessment order causes it to be deemed withdrawn; continued default may result in recovery proceedings and cancellation of registration.

Unexplained expenditure under Section 69C requires material establishing that the assessee actually incurred the alleged expenditure. A third-party excel sheet suggesting on-money payment for property purchase, without receipts, statements, confirmations, material recovered from the assessees, valuation evidence, or other independent corroboration of cash payment, does not establish undisclosed expenditure. Uncertainty over the alleged booking date and banking-channel payments for the registered property in a subsequent assessment year further weakened the allegation. The proposed addition for on-money payment was therefore unsustainable, and its deletion was upheld.

Cyber-fraud awareness and digital banking safety were promoted through community sessions addressing phishing, impersonation, OTP and UPI fraud, QR-code scams, digital-arrest fraud, and fraudulent customer-care calls. Participants were guided to identify authentic banking communications, avoid sharing confidential credentials, verify callers and links before acting, and promptly report suspected unauthorised transactions. Customer vigilance, financial literacy, and institutional security measures were emphasised as complementary safeguards against digital financial fraud.

Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced land-acquisition compensation is discretionary and accretes to the enhanced value of the acquired land. It forms part of the enhanced compensation, including additional market value, rather than constituting a separate payment for delayed disbursement. This differs from Section 34 interest, which is payable solely because compensation, once determined, is paid late. Tax cannot be deducted at source from Section 28 interest treated as part of enhanced compensation.

Effective opportunity of hearing is required before an assessment is finalised. Statutory notices sent to an address where the assessee was not residing, including notices returned unclaimed, unserved or received by a tenant, may not establish valid service where the assessee was undergoing treatment elsewhere. Appellate remedies do not cure the denial of a reasonable opportunity at the assessment stage. The assessment and appellate order were set aside, with the matter restored for a de novo assessment after an effective hearing opportunity.

Withdrawal of prior GST clarification on Information Technology enabled Services takes effect ab initio to ensure uniform implementation of the Bihar Goods and Services Tax law. The earlier clarification concerning doubts about the GST treatment of ITeS services is withdrawn following concerns regarding its implications across field formations.

The QRMP Scheme allows eligible registered persons to furnish FORM GSTR-3B quarterly while paying tax for the first two months through FORM GST PMT-06. Taxpayers may use a fixed-sum method based on prior cash-tax payments or self-assessment after considering liability and available input tax credit. Outward supplies are reported quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices in the first two months. Timely fixed-sum payments protect against interest on interim shortfalls if the full quarterly liability is discharged by the quarterly return due date.

Input tax credit for February through August 2020 must be reconciled cumulatively with invoices and debit notes uploaded by suppliers up to the due date for the September 2020 FORM GSTR-1. Aggregate credit claimed in the corresponding FORM GSTR-3B returns cannot exceed 110% of cumulative eligible credit supported by uploaded supplier invoices. The limit does not override substantive eligibility conditions. Excess credit identified on reconciliation must be reversed in Table 4(B)(2) of the September 2020 FORM GSTR-3B; non-reversal is treated as ineligible credit availed in September.

Section 85(3A) of the Finance Act, 1994 requires an appeal to the Commissioner (Appeals) within two months and permits condonation for sufficient cause only for one further month. Delay beyond that statutory outer limit cannot be condoned by the Commissioner (Appeals), and the Tribunal cannot require condonation contrary to the provision. An appeal filed 2,985 days after the prescribed and extendable period remained time-barred, making its rejection legally valid.

Rule 44G(8) requires an assessee accepting a Mutual Agreement Procedure resolution to submit proof of withdrawal of any pending appeal concerning issues resolved through that procedure. Where issues under an India-Singapore tax treaty appeal are covered by a mutually accepted competent-authority resolution, the related grounds before the ITAT or Commissioner (Appeals) must be withdrawn. This withdrawal forms part of communicating acceptance of the resolution to the Indian competent authority and prevents parallel appellate adjudication of the resolved issues.

Payments to six non-resident recipients for professional services and reimbursements did not constitute royalty under domestic law or the applicable treaty, so withholding-related disallowance was removed; an unsupported Singapore reimbursement remained disallowed. Related-party payments require evidence of fair market value, legitimate business needs and benefit derived, requiring fresh verification where no comparables or basis supports an ad hoc adjustment. Bad debts written off in the accounts are deductible without proof of actual irrecoverability. Employee club membership fees qualify as business expenditure. Provident fund contributions paid before the return-filing due date are deductible under the stated curative retrospective treatment. Repairs and maintenance expenditure may attract a reasonable estimated disallowance where full verification is unavailable.