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 set aside the impugned order determining the petitioner's liability to pay tax and interest under the TN GST Act 2017/CGST Act 2017, holding that the order was passed without affording the petitioner an opportunity of hearing, thereby violating principles of natural justice. Consequently, no deposit condition was imposed. However, as the petitioner voluntarily deposited 25% of the disputed tax, which the respondent did not oppose, the matter was remanded to the respondent for fresh adjudication after providing an opportunity of hearing. The petition was disposed of accordingly.
The HC set aside the impugned order determining the petitioner's liability to pay tax and interest under the TN GST Act 2017/CGST Act 2017, holding that the order was passed without affording the petitioner an opportunity of hearing, thereby violating principles of natural justice. Consequently, no deposit condition was imposed. However, as the petitioner voluntarily deposited 25% of the disputed tax, which the respondent did not oppose, the matter was remanded to the respondent for fresh adjudication after providing an opportunity of hearing. The petition was disposed of accordingly.
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