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...
Page of 4801
Press 'Enter' after typing page number.
941 to 960 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC set aside the impugned order and remitted the matter for fresh consideration by respondent No.4, who had rejected petitioner's claim under various GST circulars solely on grounds of insufficient documentation. The court determined that petitioner should be given another opportunity to file additional pleadings and documents for reconsideration. Following reassessment, petitioner would be entitled to apply for benefits under the Amnesty scheme under Section 128A of the CGST Act, which the concerned respondent must consider in accordance with law. The court refrained from expressing any opinion on the substantive merits of the rival contentions.
The HC set aside the impugned order and remitted the matter for fresh consideration by respondent No.4, who had rejected petitioner's claim under various GST circulars solely on grounds of insufficient documentation. The court determined that petitioner should be given another opportunity to file additional pleadings and documents for reconsideration. Following reassessment, petitioner would be entitled to apply for benefits under the Amnesty scheme under Section 128A of the CGST Act, which the concerned respondent must consider in accordance with law. The court refrained from expressing any opinion on the substantive merits of the rival contentions.
Note: It is a system-generated summary and is for quick reference only.