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...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Non-compliance with principles of natural justice due to non-service of show cause notice. Consultant unaware of proceedings as notices uploaded on GST portal's "View Additional Notices and Orders" tab. Tax demand confirmed for non-response to show cause notice. Considering unawareness, petitioner granted opportunity to contest tax demand by remitting 15% of disputed tax within 15 days, quashing original order subject to this condition. Petitioner had already remitted 10% for statutory appeal.
Non-compliance with principles of natural justice due to non-service of show cause notice. Consultant unaware of proceedings as notices uploaded on GST portal's "View Additional Notices and Orders" tab. Tax demand confirmed for non-response to show cause notice. Considering unawareness, petitioner granted opportunity to contest tax demand by remitting 15% of disputed tax within 15 days, quashing original order subject to this condition. Petitioner had already remitted 10% for statutory appeal.
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