Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Release of detained goods - Since the tax amount has already been remitted by the consignor and the appellant has already furnished bank guarantee for the balance amount equivalent to the tax demanded, the goods in custody of the respondent can be released to the appellant. We have not interpreted Rule 138 of the KGST Rules 2017 and the said fact is left open to be decided in appropriate case. - HC
Release of detained goods - Since the tax amount has already been remitted by the consignor and the appellant has already furnished bank guarantee for the balance amount equivalent to the tax demanded, the goods in custody of the respondent can be released to the appellant. We have not interpreted Rule 138 of the KGST Rules 2017 and the said fact is left open to be decided in appropriate case. - HC
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