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 determined that the petitioner failed to demonstrate procedural irregularities in tax credit proceedings. Despite claims of inadequate document disclosure, the court found all Relied Upon Documents were properly supplied and adequate hearing opportunities provided. The court rejected allegations of natural justice violations, noting the petitioner's deliberate non-participation in adjudication proceedings. The ruling directed the petitioner to pursue remedies under Section 107 of CGST Act, affirming the original order's validity. Cash seizure was not upheld as the CGST Act does not categorize cash as "goods". Petition was ultimately disposed of, maintaining the original administrative order's substantive findings.
HC determined that the petitioner failed to demonstrate procedural irregularities in tax credit proceedings. Despite claims of inadequate document disclosure, the court found all Relied Upon Documents were properly supplied and adequate hearing opportunities provided. The court rejected allegations of natural justice violations, noting the petitioner's deliberate non-participation in adjudication proceedings. The ruling directed the petitioner to pursue remedies under Section 107 of CGST Act, affirming the original order's validity. Cash seizure was not upheld as the CGST Act does not categorize cash as "goods". Petition was ultimately disposed of, maintaining the original administrative order's substantive findings.
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