Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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The court dismissed the appeal for non-prosecution in accordance with Rule 20 of the CESTAT Procedure Rules, 1982. The request for adjournment beyond the statutory maximum of three times was rejected. The counsel's justification of a fire incident in 2021 was deemed inadequate, as there was ample time to reconstruct the file or obtain relevant documents from the registry or the appellant. The court held that if the counsel was serious about the matter, they should have taken appropriate measures, and thus, the request for further adjournment could not be considered.
The court dismissed the appeal for non-prosecution in accordance with Rule 20 of the CESTAT Procedure Rules, 1982. The request for adjournment beyond the statutory maximum of three times was rejected. The counsel's justification of a fire incident in 2021 was deemed inadequate, as there was ample time to reconstruct the file or obtain relevant documents from the registry or the appellant. The court held that if the counsel was serious about the matter, they should have taken appropriate measures, and thus, the request for further adjournment could not be considered.
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