Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Page of 4790
Press 'Enter' after typing page number.
681 to 700 of 95794 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Retrospective cancellation of GST registration was held permissible because section 29(2) expressly allows cancellation from any date, including a past date, and the second proviso authorises suspension of registration during pending cancellation proceedings. The HC rejected the contention that suspension cannot operate retrospectively. It also declined to entertain the challenge to the cancellation provisions and the show cause notice, noting that fraud was alleged, time and personal hearing were granted, and the petitioner had filed no reply despite opportunity. The writ was dismissed, leaving the petitioner to raise all available pleas in response to the notice.
Retrospective cancellation of GST registration was held permissible because section 29(2) expressly allows cancellation from any date, including a past date, and the second proviso authorises suspension of registration during pending cancellation proceedings. The HC rejected the contention that suspension cannot operate retrospectively. It also declined to entertain the challenge to the cancellation provisions and the show cause notice, noting that fraud was alleged, time and personal hearing were granted, and the petitioner had filed no reply despite opportunity. The writ was dismissed, leaving the petitioner to raise all available pleas in response to the notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4790
Join Channel
TaxTMI 
