Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
The HC allowed the writ petition in part and remitted the matter to the original authority (respondent No.2) for fresh adjudication. The court held that the Appellate Authority, under s.107(11), lacked jurisdiction to remit proceedings and could only allow or dismiss the appeal; accordingly the petitioner's production of documents before the Appellate Authority could not substitute for assessment by the original authority. The matter concerns short declaration of tax liability on inverted supplies in GST returns filed in July for FY 2017-18 amid teething issues in the regime. Respondent No.2 is directed to consider the documents tendered, reassess the petitioner's claim and pass appropriate orders in accordance with law.
The HC allowed the writ petition in part and remitted the matter to the original authority (respondent No.2) for fresh adjudication. The court held that the Appellate Authority, under s.107(11), lacked jurisdiction to remit proceedings and could only allow or dismiss the appeal; accordingly the petitioner's production of documents before the Appellate Authority could not substitute for assessment by the original authority. The matter concerns short declaration of tax liability on inverted supplies in GST returns filed in July for FY 2017-18 amid teething issues in the regime. Respondent No.2 is directed to consider the documents tendered, reassess the petitioner's claim and pass appropriate orders in accordance with law.
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