Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Validity of audit report u.s 65(6) of GST Act - the impugned audit report cannot be said to be after a reasonable opportunity. - The petition is allowed-in-part, quashing the impugned Audit Report - The petitioner is reserved liberty to file its response with the third respondent on or before 27.02.2023 and for the purposes of Section 65[6] of the KGST/CGST Act, the prescribed thirty days shall be computed from 27.02.2023. - HC
Validity of audit report u.s 65(6) of GST Act - the impugned audit report cannot be said to be after a reasonable opportunity. - The petition is allowed-in-part, quashing the impugned Audit Report - The petitioner is reserved liberty to file its response with the third respondent on or before 27.02.2023 and for the purposes of Section 65[6] of the KGST/CGST Act, the prescribed thirty days shall be computed from 27.02.2023. - HC
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