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...
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The HC held that the impugned G.O.s issued by the State prohibiting theatre owners from collecting convenience fees on online ticket bookings lacked statutory authority under the ED Act, as Sections 7, 10, and 4(2)(b) do not empower such prohibition. The Court found that these G.O.s violated Article 19(1)(g) as they imposed an unreasonable restriction without legislative backing, being mere executive orders rather than valid laws. Furthermore, the G.O.s could not be upheld under Article 162, as they did not constitute valid State decisions fulfilling constitutional requirements. Consequently, the Court declared clauses prohibiting collection of convenience fees unconstitutional and quashed them, affirming the fundamental right of theatre owners to conduct their business without unlawful restraint. The petition was allowed, restoring the right to collect convenience fees on online ticket bookings.
The HC held that the impugned G.O.s issued by the State prohibiting theatre owners from collecting convenience fees on online ticket bookings lacked statutory authority under the ED Act, as Sections 7, 10, and 4(2)(b) do not empower such prohibition. The Court found that these G.O.s violated Article 19(1)(g) as they imposed an unreasonable restriction without legislative backing, being mere executive orders rather than valid laws. Furthermore, the G.O.s could not be upheld under Article 162, as they did not constitute valid State decisions fulfilling constitutional requirements. Consequently, the Court declared clauses prohibiting collection of convenience fees unconstitutional and quashed them, affirming the fundamental right of theatre owners to conduct their business without unlawful restraint. The petition was allowed, restoring the right to collect convenience fees on online ticket bookings.
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