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...
HC dismissed the appeal u/s 107 of CGST Act due to late filing. Petitioner's registration was cancelled for not furnishing returns u/s 39. Respondents claimed non-compliance, but no tax evasion. HC noted suspending license harms revenue. Petitioner filed returns promptly post show cause. Orders rejecting revocation set aside. Petition disposed off, allowing petitioner to resume business.
HC dismissed the appeal u/s 107 of CGST Act due to late filing. Petitioner's registration was cancelled for not furnishing returns u/s 39. Respondents claimed non-compliance, but no tax evasion. HC noted suspending license harms revenue. Petitioner filed returns promptly post show cause. Orders rejecting revocation set aside. Petition disposed off, allowing petitioner to resume business.
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