Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals.
Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals.
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