Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
HC adjudicates tax dispute, granting petitioner 30 days to submit comprehensive documentary evidence supporting reply to show cause notice. The court mandates adjudicating authority to thoroughly review petitioner's original reply and hearing submissions, requiring issuance of a substantive order after considering fresh documentary evidence. The procedural challenge concerning time limits under Section 73 of CGST Act is resolved by providing additional opportunity for evidentiary submission, thereby ensuring due process and fair administrative adjudication.
HC adjudicates tax dispute, granting petitioner 30 days to submit comprehensive documentary evidence supporting reply to show cause notice. The court mandates adjudicating authority to thoroughly review petitioner's original reply and hearing submissions, requiring issuance of a substantive order after considering fresh documentary evidence. The procedural challenge concerning time limits under Section 73 of CGST Act is resolved by providing additional opportunity for evidentiary submission, thereby ensuring due process and fair administrative adjudication.
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TaxTMI 
TaxTMI 
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