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...
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The HC dismissed the petition challenging the cancellation of the petitioner's GST registration and the associated show cause notice, finding the petitioner's conduct to be dilatory and non-compliant. The court held that there was no basis for interference under its writ jurisdiction. Consequently, the petition was disposed of without restoring the GST registration. The petitioner was advised that it remains at liberty to apply for a fresh GST registration if desired.
The HC dismissed the petition challenging the cancellation of the petitioner's GST registration and the associated show cause notice, finding the petitioner's conduct to be dilatory and non-compliant. The court held that there was no basis for interference under its writ jurisdiction. Consequently, the petition was disposed of without restoring the GST registration. The petitioner was advised that it remains at liberty to apply for a fresh GST registration if desired.
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