Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The Andhra Pradesh High Court dismissed a petition challenging the cancellation of GST registration. The court found that the petitioner did not file a reply to the show cause notice, violating natural justice principles. The petitioner's claim of filing a reply was not substantiated with evidence. The court criticized the petitioner for not approaching the court with clean hands and abusing the process. The petition was dismissed with costs due to the petitioner's failure to comply and wasting court time.
The Andhra Pradesh High Court dismissed a petition challenging the cancellation of GST registration. The court found that the petitioner did not file a reply to the show cause notice, violating natural justice principles. The petitioner's claim of filing a reply was not substantiated with evidence. The court criticized the petitioner for not approaching the court with clean hands and abusing the process. The petition was dismissed with costs due to the petitioner's failure to comply and wasting court time.
Note: It is a system-generated summary and is for quick reference only.