Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond condonable period u/s 107 of GST statutes. Petitioner stated inability to file appeal timely due to order being uploaded on portal, known on specific date. Considering facts and circumstances, HC directed appellate authority to consider and dispose appeal on merits, subject to petitioner re-presenting appeal within 10 days. Petition disposed by way of remand to appellate authority.
Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond condonable period u/s 107 of GST statutes. Petitioner stated inability to file appeal timely due to order being uploaded on portal, known on specific date. Considering facts and circumstances, HC directed appellate authority to consider and dispose appeal on merits, subject to petitioner re-presenting appeal within 10 days. Petition disposed by way of remand to appellate authority.
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