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 finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier's subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier's tax compliance or verify actual goods movement. The court set aside both original and appellate orders, remanding the matter to the adjudicating authority for comprehensive re-examination of documentary evidence and substantive compliance with GST Act provisions, thereby allowing petitioner an opportunity to substantiate ITC claim through proper procedural review.
HC finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier's subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier's tax compliance or verify actual goods movement. The court set aside both original and appellate orders, remanding the matter to the adjudicating authority for comprehensive re-examination of documentary evidence and substantive compliance with GST Act provisions, thereby allowing petitioner an opportunity to substantiate ITC claim through proper procedural review.
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