Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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...
Visible notices on the GST common portal amounted to substantial compliance with service requirements, so the objection that the last notice was not communicated and that hearing was denied failed. The challenge based on breach of natural justice was rejected because the original show cause notice, reminders and the later notice were available on the dashboard. The court also found no violation of the statutory hearing requirement, holding that the proceedings were under Section 73, the supplementary notice was not time-barred, and the impugned demand matched that notice. As the remaining dispute involved factual findings on merits, the petitioner was directed to pursue the statutory appeal.
Visible notices on the GST common portal amounted to substantial compliance with service requirements, so the objection that the last notice was not communicated and that hearing was denied failed. The challenge based on breach of natural justice was rejected because the original show cause notice, reminders and the later notice were available on the dashboard. The court also found no violation of the statutory hearing requirement, holding that the proceedings were under Section 73, the supplementary notice was not time-barred, and the impugned demand matched that notice. As the remaining dispute involved factual findings on merits, the petitioner was directed to pursue the statutory appeal.
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