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 CESTAT held that the revenue authorities cannot adopt an inconsistent stand in subsequent proceedings when the facts are identical, unless there is a change in law. The authorities failed to base their decision of rejecting the refund claim on any change in law or circumstance, and ignored the appellant's submission regarding earlier orders granting refunds for the same service. The Tribunal remanded the matter back to the Adjudicating Authority for de novo adjudication, considering the earlier orders granting refunds, the appellant's submissions, and the laws applicable at the relevant time, after providing a proper opportunity of hearing to the appellant.
The CESTAT held that the revenue authorities cannot adopt an inconsistent stand in subsequent proceedings when the facts are identical, unless there is a change in law. The authorities failed to base their decision of rejecting the refund claim on any change in law or circumstance, and ignored the appellant's submission regarding earlier orders granting refunds for the same service. The Tribunal remanded the matter back to the Adjudicating Authority for de novo adjudication, considering the earlier orders granting refunds, the appellant's submissions, and the laws applicable at the relevant time, after providing a proper opportunity of hearing to the appellant.
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