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...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Effective communication of a GST adjudication order is examined in relation to delay in filing a statutory appeal where the order was uploaded only on the GST portal. The notes state that, although the Appellate Authority is bound by the limitation period under Section 107 of the RGST/CGST Act, delay may be condoned where circumstances beyond the taxpayer's control prevented timely filing and denial of merits adjudication would cause grave prejudice. The appeal was directed to be entertained and decided on merits if filed within the period specified by the Court.
Effective communication of a GST adjudication order is examined in relation to delay in filing a statutory appeal where the order was uploaded only on the GST portal. The notes state that, although the Appellate Authority is bound by the limitation period under Section 107 of the RGST/CGST Act, delay may be condoned where circumstances beyond the taxpayer's control prevented timely filing and denial of merits adjudication would cause grave prejudice. The appeal was directed to be entertained and decided on merits if filed within the period specified by the Court.
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