Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing the returns - The petitioner sought relief based on the timing of filing returns after receiving audit reports and financial challenges faced by the cooperative society. - The High Court, after careful consideration of submissions and legal principles, granted partial relief by waiving interest under Section 234A for certain assessment years. However, it refused to grant waivers under Sections 234B and 234C, emphasizing the importance of adhering to statutory timelines for tax payments.
Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing the returns - The petitioner sought relief based on the timing of filing returns after receiving audit reports and financial challenges faced by the cooperative society. - The High Court, after careful consideration of submissions and legal principles, granted partial relief by waiving interest under Section 234A for certain assessment years. However, it refused to grant waivers under Sections 234B and 234C, emphasizing the importance of adhering to statutory timelines for tax payments.
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