Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
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Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any opportunity of oral hearing to the petitioner - violation of principles of natural justice - Citing legal precedents and principles of natural justice, the court emphasized the importance of personal hearing in tax matters. Despite objections raised by the respondent, the court ruled in favor of the petitioner, setting aside the impugned order and remanding the matter for fresh consideration with an opportunity for oral hearing.
Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any opportunity of oral hearing to the petitioner - violation of principles of natural justice - Citing legal precedents and principles of natural justice, the court emphasized the importance of personal hearing in tax matters. Despite objections raised by the respondent, the court ruled in favor of the petitioner, setting aside the impugned order and remanding the matter for fresh consideration with an opportunity for oral hearing.
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