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 restoration of GST registration after considering petitioner's genuine medical impediment for non-filing of returns. The court directs petitioner to file all pending returns, pay tax dues, interest, and belated filing fees within 4 weeks from registration restoration. The cancellation order is revoked subject to compliance with prescribed conditions, providing an opportunity for the petitioner to rectify procedural non-compliance arising from health-related challenges.
HC allows restoration of GST registration after considering petitioner's genuine medical impediment for non-filing of returns. The court directs petitioner to file all pending returns, pay tax dues, interest, and belated filing fees within 4 weeks from registration restoration. The cancellation order is revoked subject to compliance with prescribed conditions, providing an opportunity for the petitioner to rectify procedural non-compliance arising from health-related challenges.
Note: It is a system-generated summary and is for quick reference only.