Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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The High Court addressed a case involving a violation of natural justice principles due to the petitioner not having a fair opportunity to contest a tax demand. The court noted that the petitioner's GST registration was canceled without sufficient opportunity to address discrepancies in returns. The court set aside the order canceling the registration and remanded the matter for reconsideration. The petitioner was directed to remit 10% of the disputed tax demand within three weeks for further proceedings. The petition was disposed of by way of remand for a fair opportunity to contest the tax demand on merits.
The High Court addressed a case involving a violation of natural justice principles due to the petitioner not having a fair opportunity to contest a tax demand. The court noted that the petitioner's GST registration was canceled without sufficient opportunity to address discrepancies in returns. The court set aside the order canceling the registration and remanded the matter for reconsideration. The petitioner was directed to remit 10% of the disputed tax demand within three weeks for further proceedings. The petition was disposed of by way of remand for a fair opportunity to contest the tax demand on merits.
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