Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Writ jurisdiction against a common CGST penalty order is unavailable where alleged natural-justice breaches are unsupported by any specific denial of hearing or non-consideration of material. Challenges concerning limitation, the initiating officer's competence, and penalty liability require examination of the adjudication record and statutory provisions within the appellate process; the writ petitions were therefore not entertained. Pre-deposit relief available under an earlier High Court ruling may be claimed only where its factual conditions and stipulated requirements are satisfied.
Writ jurisdiction against a common CGST penalty order is unavailable where alleged natural-justice breaches are unsupported by any specific denial of hearing or non-consideration of material. Challenges concerning limitation, the initiating officer's competence, and penalty liability require examination of the adjudication record and statutory provisions within the appellate process; the writ petitions were therefore not entertained. Pre-deposit relief available under an earlier High Court ruling may be claimed only where its factual conditions and stipulated requirements are satisfied.
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TaxTMI 
TaxTMI 
of 4886 
