Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Exemption u/s. 11 - nature of microfinance activity carried on by the appellant - relief to poor - business activists or not? - charging 50% higher rate of interest - the argument advanced by the Ld. DR that micro financing activity is merely a money lending activity without any charitable object cannot be accepted. - Benefit of exemption u/s 11 allowed - AT
Exemption u/s. 11 - nature of microfinance activity carried on by the appellant - relief to poor - business activists or not? - charging 50% higher rate of interest - the argument advanced by the Ld. DR that micro financing activity is merely a money lending activity without any charitable object cannot be accepted. - Benefit of exemption u/s 11 allowed - AT
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