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...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
HC dismissed the writ petition challenging a GST demand notice under Section 73 of the GST Act. The court found no merit in the petitioner's challenge, noting the delayed response to the show cause notice, lack of valid explanation for delay, and failure to pursue alternative appellate remedies. The court held that the petitioner cannot frustrate the adjudicatory process by belatedly approaching the court after failing to respond within the prescribed timeline, and rejected the contention of lack of hearing opportunity.
HC dismissed the writ petition challenging a GST demand notice under Section 73 of the GST Act. The court found no merit in the petitioner's challenge, noting the delayed response to the show cause notice, lack of valid explanation for delay, and failure to pursue alternative appellate remedies. The court held that the petitioner cannot frustrate the adjudicatory process by belatedly approaching the court after failing to respond within the prescribed timeline, and rejected the contention of lack of hearing opportunity.
Note: It is a system-generated summary and is for quick reference only.