Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
The Orissa High Court held that the writ petition challenging an order passed under Section 74 of the OGST Act, 2017 was not maintainable due to being filed after the limitation period and without exhausting the alternative remedy of filing an appeal. The court emphasized the importance of adhering to statutory appeal procedures and cited the Supreme Court's decision in Assistant Commissioner (CT) LTU, Kakinada. The court also noted that even though the petitioner was not physically served the order, its availability on the common portal constituted valid service. Ultimately, the court dismissed the petition as not maintainable.
The Orissa High Court held that the writ petition challenging an order passed under Section 74 of the OGST Act, 2017 was not maintainable due to being filed after the limitation period and without exhausting the alternative remedy of filing an appeal. The court emphasized the importance of adhering to statutory appeal procedures and cited the Supreme Court's decision in Assistant Commissioner (CT) LTU, Kakinada. The court also noted that even though the petitioner was not physically served the order, its availability on the common portal constituted valid service. Ultimately, the court dismissed the petition as not maintainable.
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