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...
The court addressed the issue of condonation of delay in filing an application and dismissal of an appeal on the ground of suppression of material facts regarding the cancellation of GST registration. The court referred to the Supreme Court's observation in Arunima Baruah case, which held that suppression must be of a material fact relevant for determining the lis or granting relief. The court found that while the fact of fresh registration was relevant, it was not material enough to affect the determination of the lis between the parties. Consequently, the High Court order dismissing the appeal could not be sustained, and the writ petition was allowed.
The court addressed the issue of condonation of delay in filing an application and dismissal of an appeal on the ground of suppression of material facts regarding the cancellation of GST registration. The court referred to the Supreme Court's observation in Arunima Baruah case, which held that suppression must be of a material fact relevant for determining the lis or granting relief. The court found that while the fact of fresh registration was relevant, it was not material enough to affect the determination of the lis between the parties. Consequently, the High Court order dismissing the appeal could not be sustained, and the writ petition was allowed.
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