Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
In a case before the High Court, the issue was the correctness of an order that was issued in the wrong name but with the correct GSTIN of the petitioner, Srinivasan Charitable and Educational Trust. The Court held that the petitioner can file a statutory appeal u/s 107 of the GST Act within 30 days, upon depositing 10% of the disputed tax. The Appellate Commissioner must then hear and decide the appeal within three months. The petitioner must also be given an opportunity to be heard. The petition was disposed of accordingly.
In a case before the High Court, the issue was the correctness of an order that was issued in the wrong name but with the correct GSTIN of the petitioner, Srinivasan Charitable and Educational Trust. The Court held that the petitioner can file a statutory appeal u/s 107 of the GST Act within 30 days, upon depositing 10% of the disputed tax. The Appellate Commissioner must then hear and decide the appeal within three months. The petitioner must also be given an opportunity to be heard. The petition was disposed of accordingly.
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