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...
HC allows taxpayer's challenge to tax determination order under CGST/KSGST Acts. The court found that service of show cause notice and tax order through an additional notices tab did not constitute proper legal service. The HC held that the appellate authority improperly dismissed the appeal on technical delay grounds. Consequently, the court directed the appellate authority to review the appeal on substantive merits, effectively treating the appeal as timely filed and providing procedural relief to the taxpayer.
HC allows taxpayer's challenge to tax determination order under CGST/KSGST Acts. The court found that service of show cause notice and tax order through an additional notices tab did not constitute proper legal service. The HC held that the appellate authority improperly dismissed the appeal on technical delay grounds. Consequently, the court directed the appellate authority to review the appeal on substantive merits, effectively treating the appeal as timely filed and providing procedural relief to the taxpayer.
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