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...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
The service tax adjudication deadline is a directory time limit, not an absolute bar, because the statutory phrase "where it is possible to do so" qualifies the period for passing orders. The provision is intended to secure expeditious disposal and curb administrative delay, but it does not invalidate an adjudication passed beyond one year where the delay is justified. Where repeated notices and hearing opportunities were issued and the assessee did not respond until the final notice, the resulting delay was attributable to the assessee, and the assessee could not rely on its own default to challenge the adjudication.
The service tax adjudication deadline is a directory time limit, not an absolute bar, because the statutory phrase "where it is possible to do so" qualifies the period for passing orders. The provision is intended to secure expeditious disposal and curb administrative delay, but it does not invalidate an adjudication passed beyond one year where the delay is justified. Where repeated notices and hearing opportunities were issued and the assessee did not respond until the final notice, the resulting delay was attributable to the assessee, and the assessee could not rely on its own default to challenge the adjudication.
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