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...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Doctrine of merger did not apply where a statutory appeal against GST registration cancellation was summarily dismissed as time-barred; the original cancellation order therefore remained open to challenge under Articles 226 and 227. HC held that dismissal on limitation did not bar writ relief. On the registrant's bona fide explanation for failing to answer the show-cause notice, HC adopted a justice-oriented approach, quashed the cancellation, and directed restoration conditional on timely filing of returns and payment of outstanding tax, interest and penalty. Relief was confined to the peculiar facts and declared non-precedential.
Doctrine of merger did not apply where a statutory appeal against GST registration cancellation was summarily dismissed as time-barred; the original cancellation order therefore remained open to challenge under Articles 226 and 227. HC held that dismissal on limitation did not bar writ relief. On the registrant's bona fide explanation for failing to answer the show-cause notice, HC adopted a justice-oriented approach, quashed the cancellation, and directed restoration conditional on timely filing of returns and payment of outstanding tax, interest and penalty. Relief was confined to the peculiar facts and declared non-precedential.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
