Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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The High Court allowed the petition seeking revocation of registration cancellation u/s 30 of the GST Act. The Court recognized the serious consequences of cancellation on the petitioner's business and emphasized the Act's objective of tax collection. The petitioner was permitted to apply u/s 30 upon payment of Rs. 6,19,258.85 and other penalties. The payment of interest was without prejudice to the petitioner's rights, allowing challenge within 30 days. The decision reflects a liberal approach towards defaulters to enable businesses to continue operations.
The High Court allowed the petition seeking revocation of registration cancellation u/s 30 of the GST Act. The Court recognized the serious consequences of cancellation on the petitioner's business and emphasized the Act's objective of tax collection. The petitioner was permitted to apply u/s 30 upon payment of Rs. 6,19,258.85 and other penalties. The payment of interest was without prejudice to the petitioner's rights, allowing challenge within 30 days. The decision reflects a liberal approach towards defaulters to enable businesses to continue operations.
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