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...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
The audit wing of the State GST Authority directed to keep in abeyance all proceedings related to discrepancy note no. 3, including the show cause notice dated 29.12.2023. This decision was made because the same discrepancy is already under adjudication by the CGST Authority, following a show cause notice dated 28.03.2023. The court ordered that the State GST Authority's audit wing should not proceed with their actions until the adjudication order by the CGST Authority is passed. - HC
The audit wing of the State GST Authority directed to keep in abeyance all proceedings related to discrepancy note no. 3, including the show cause notice dated 29.12.2023. This decision was made because the same discrepancy is already under adjudication by the CGST Authority, following a show cause notice dated 28.03.2023. The court ordered that the State GST Authority's audit wing should not proceed with their actions until the adjudication order by the CGST Authority is passed. - HC
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