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...
The HC set aside the impugned penalty orders and their common summary in Form GST DRC-07 (dated 06.06.2025) on grounds of procedural infirmity-absence of the assessing officer's digital signature and omission of a DIN-finding such defects render the orders invalid and breach principles of natural justice. The writ petition was disposed of, with the Court granting the Respondent liberty to initiate fresh assessment proceedings, subject to issuance of proper notice and execution of the resultant orders bearing an assigned signature and DIN. No costs were awarded.
The HC set aside the impugned penalty orders and their common summary in Form GST DRC-07 (dated 06.06.2025) on grounds of procedural infirmity-absence of the assessing officer's digital signature and omission of a DIN-finding such defects render the orders invalid and breach principles of natural justice. The writ petition was disposed of, with the Court granting the Respondent liberty to initiate fresh assessment proceedings, subject to issuance of proper notice and execution of the resultant orders bearing an assigned signature and DIN. No costs were awarded.
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