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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Order cancelling petitioner's registration quashed as it violated principles of natural justice by not assigning reasons. Matter remanded to Assessing Officer to provide detailed reasons for cancellation within two weeks. Appellate Authority's order dismissing appeals also set aside as revisional power under GST Act section 108 cannot be exercised after dismissal of appeals. Petition allowed by way of remand.
Order cancelling petitioner's registration quashed as it violated principles of natural justice by not assigning reasons. Matter remanded to Assessing Officer to provide detailed reasons for cancellation within two weeks. Appellate Authority's order dismissing appeals also set aside as revisional power under GST Act section 108 cannot be exercised after dismissal of appeals. Petition allowed by way of remand.
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