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...
Review petition dismissed for lack of grounds permissible under law. Court found no mistake or error apparent on record to warrant review of the impugned order passed with consent of parties. Petitioner's reliance on Bombay High Court decision misplaced as it dealt with typographical error. Petition devoid of merit, dismissed on contest without costs. Refusal of refund of ITC upheld, with protection granted earlier for filing appeal before GST Tribunal once constituted, subject to deposit of 20% remaining disputed tax amount.
Review petition dismissed for lack of grounds permissible under law. Court found no mistake or error apparent on record to warrant review of the impugned order passed with consent of parties. Petitioner's reliance on Bombay High Court decision misplaced as it dealt with typographical error. Petition devoid of merit, dismissed on contest without costs. Refusal of refund of ITC upheld, with protection granted earlier for filing appeal before GST Tribunal once constituted, subject to deposit of 20% remaining disputed tax amount.
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