Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
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