Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned order was set aside, and the matter was remanded to the appellate authority for a merit-based appeal hearing. The petitioner was directed to make a statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority. The petition was disposed of by way of remand.
The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned order was set aside, and the matter was remanded to the appellate authority for a merit-based appeal hearing. The petitioner was directed to make a statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority. The petition was disposed of by way of remand.
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