Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Challenge to summary order passed against the petitioner u/s 74 - The court rejected the petitioner's claim of not being granted a personal hearing, stating that the petitioner was indeed given opportunities for personal hearing, which they did not avail themselves of. The court also noted that the impugned order considered the replies filed by the petitioner. - However, the court acknowledged the petitioner's partial relief by permitting them to file a statutory appeal before the Appellate Authority within 30 days, subject to pre-depositing the amount as contemplated under Section 107 of the TNGST Act, 2017.
Challenge to summary order passed against the petitioner u/s 74 - The court rejected the petitioner's claim of not being granted a personal hearing, stating that the petitioner was indeed given opportunities for personal hearing, which they did not avail themselves of. The court also noted that the impugned order considered the replies filed by the petitioner. - However, the court acknowledged the petitioner's partial relief by permitting them to file a statutory appeal before the Appellate Authority within 30 days, subject to pre-depositing the amount as contemplated under Section 107 of the TNGST Act, 2017.
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