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...
Condonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days - The High Court held that while the delay was beyond the condonable period, the absence of the GST Appellate Tribunal justified the court's intervention. It referred to a similar case in Narayanapet Municipality Vs Superintendent of Central Tax, where the appeal was remanded back for reconsideration due to delay beyond the condonable period. The court found the principle applicable to the present case as well.
Condonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days - The High Court held that while the delay was beyond the condonable period, the absence of the GST Appellate Tribunal justified the court's intervention. It referred to a similar case in Narayanapet Municipality Vs Superintendent of Central Tax, where the appeal was remanded back for reconsideration due to delay beyond the condonable period. The court found the principle applicable to the present case as well.
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