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...
The High Court held that the petitioner's failure to file an appeal u/s 107 of the GST enactment against an impugned tax payment order rendered the Writ Petition without merit. The Court noted the expiry of the appeal filing deadline and the recovery of the tax amount from the petitioner. The petitioner was granted 30 days to file a statutory appeal in compliance with the law. The writ petition was disposed of accordingly.
The High Court held that the petitioner's failure to file an appeal u/s 107 of the GST enactment against an impugned tax payment order rendered the Writ Petition without merit. The Court noted the expiry of the appeal filing deadline and the recovery of the tax amount from the petitioner. The petitioner was granted 30 days to file a statutory appeal in compliance with the law. The writ petition was disposed of accordingly.
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