Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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...
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The HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. The proceedings commenced on 20.09.2023 via show cause notice with a final order issued on 15.12.2023. Applying the precedent established in M/s A.V. Pharma vs. State of U.P. & Ors., the Court determined that such orders could only be passed until 31.12.2023, even with time extensions. Since the proceedings were completed within this timeframe (15.12.2023), they were not time-barred. However, the Court ultimately quashed the impugned orders and proceedings, allowing the petition on other undisclosed grounds.
The HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. The proceedings commenced on 20.09.2023 via show cause notice with a final order issued on 15.12.2023. Applying the precedent established in M/s A.V. Pharma vs. State of U.P. & Ors., the Court determined that such orders could only be passed until 31.12.2023, even with time extensions. Since the proceedings were completed within this timeframe (15.12.2023), they were not time-barred. However, the Court ultimately quashed the impugned orders and proceedings, allowing the petition on other undisclosed grounds.
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