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...
HC dismissed petitioner's appeal challenging cancellation of GST registration. Petitioner filed appeal after 17 months delay, beyond 3-month limitation u/s 107 CGST Act. HC held petitioner's lethargic approach in not filing returns for 6 months and inordinate delay in filing appeal rendered it disentitled to relief. Petitioner failed to provide justification for condonation of delay.
HC dismissed petitioner's appeal challenging cancellation of GST registration. Petitioner filed appeal after 17 months delay, beyond 3-month limitation u/s 107 CGST Act. HC held petitioner's lethargic approach in not filing returns for 6 months and inordinate delay in filing appeal rendered it disentitled to relief. Petitioner failed to provide justification for condonation of delay.
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