Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Availability of a statutory appellate remedy against GST registration cancellation and rejection of revocation ordinarily precludes adjudication of factual disputes in writ jurisdiction. Appeals lay against both orders; therefore, factual contentions remained open for determination by the appellate authority. Where the revocation-rejection order was undated but served on 22 August 2026, the service date was directed to be treated as the order date for pursuing the appellate remedy. The taxpayer was permitted to file appeals against both orders within two weeks, for expeditious disposal.
Availability of a statutory appellate remedy against GST registration cancellation and rejection of revocation ordinarily precludes adjudication of factual disputes in writ jurisdiction. Appeals lay against both orders; therefore, factual contentions remained open for determination by the appellate authority. Where the revocation-rejection order was undated but served on 22 August 2026, the service date was directed to be treated as the order date for pursuing the appellate remedy. The taxpayer was permitted to file appeals against both orders within two weeks, for expeditious disposal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
