Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Revocation of GST registration following cancellation for non-furnishing of returns requires filing outstanding returns and paying tax, interest, late fee and penalty. Verification limited to return filing and tax payment does not satisfy the proviso to Rule 23(1), which makes payment of these ancillary statutory liabilities a condition for revocation. The revocation order was modified to require recovery of unpaid interest and late fee and imposition of penalty under Rule 23.
Revocation of GST registration following cancellation for non-furnishing of returns requires filing outstanding returns and paying tax, interest, late fee and penalty. Verification limited to return filing and tax payment does not satisfy the proviso to Rule 23(1), which makes payment of these ancillary statutory liabilities a condition for revocation. The revocation order was modified to require recovery of unpaid interest and late fee and imposition of penalty under Rule 23.
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TaxTMI 
TaxTMI 
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