Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Payments of accumulated charitable income to another registered institution were treated as taxable under the deeming rule because the source of funds was accumulation and the recipient held charitable registration; the nomenclature of the transfer as project expenditure or implementation charges did not matter. The rectification under mistake apparent from record was upheld because the relevant facts were already on the assessment record and no fresh inquiry was needed, so the issue was not a debatable one or a review. A challenge based on denial of a video conference hearing in faceless appellate proceedings also failed for want of shown prejudice. Consequential interest was held mandatory and subject only to recomputation.
Payments of accumulated charitable income to another registered institution were treated as taxable under the deeming rule because the source of funds was accumulation and the recipient held charitable registration; the nomenclature of the transfer as project expenditure or implementation charges did not matter. The rectification under mistake apparent from record was upheld because the relevant facts were already on the assessment record and no fresh inquiry was needed, so the issue was not a debatable one or a review. A challenge based on denial of a video conference hearing in faceless appellate proceedings also failed for want of shown prejudice. Consequential interest was held mandatory and subject only to recomputation.
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