Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Alternative appellate remedy under GST was treated as the proper course where input tax credit orders were challenged for alleged irregular availment due to belated GSTR filings. The High Court declined to examine the writ petitions on merits and relegated the petitioner to the statutory appellate remedy. It granted liberty to file appeals within two weeks with pre-deposit and delay condonation applications, allowed all legal and factual grounds including later rectification contentions, and left delay to be considered by the appellate authority before any decision on merits.
Alternative appellate remedy under GST was treated as the proper course where input tax credit orders were challenged for alleged irregular availment due to belated GSTR filings. The High Court declined to examine the writ petitions on merits and relegated the petitioner to the statutory appellate remedy. It granted liberty to file appeals within two weeks with pre-deposit and delay condonation applications, allowed all legal and factual grounds including later rectification contentions, and left delay to be considered by the appellate authority before any decision on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
