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...
The HC set aside an appellate authority's order under Section 107 of the WBGST/CGST Act, 2017, which had rejected petitioner's appeal for non-payment of pre-deposit amount. Despite petitioner having statutory remedy before appellate tribunal, the HC noted the tribunal remains unconstituted. Considering petitioner had already deposited equivalent pre-deposit amount, the HC deemed it prudent to remand the matter to appellate authority for decision on merits. The appellate order dated 29th November, 2024 was set aside and petition disposed of by way of remand, allowing fresh consideration of the substantive issues.
The HC set aside an appellate authority's order under Section 107 of the WBGST/CGST Act, 2017, which had rejected petitioner's appeal for non-payment of pre-deposit amount. Despite petitioner having statutory remedy before appellate tribunal, the HC noted the tribunal remains unconstituted. Considering petitioner had already deposited equivalent pre-deposit amount, the HC deemed it prudent to remand the matter to appellate authority for decision on merits. The appellate order dated 29th November, 2024 was set aside and petition disposed of by way of remand, allowing fresh consideration of the substantive issues.
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