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...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Challenge to an order-in-original raising demand exceeding the show-cause notice was not entertained in writ because an efficacious statutory appeal remedy was available; the petitioner was relegated to file an appeal before the appellate authority. On the pre-deposit dispute, the court recorded a prima facie view that, under s.75 CGST Act, the adjudication demand cannot exceed the SCN demand, rendering any excess demand unsustainable, and directed the appellate authority to decide whether the mandatory 10% deposit is to be computed on the SCN demand or the total demand in the order-in-original; physical filing with a 10% deposit application was permitted if the appeal is filed with the order. - HC
Challenge to an order-in-original raising demand exceeding the show-cause notice was not entertained in writ because an efficacious statutory appeal remedy was available; the petitioner was relegated to file an appeal before the appellate authority. On the pre-deposit dispute, the court recorded a prima facie view that, under s.75 CGST Act, the adjudication demand cannot exceed the SCN demand, rendering any excess demand unsustainable, and directed the appellate authority to decide whether the mandatory 10% deposit is to be computed on the SCN demand or the total demand in the order-in-original; physical filing with a 10% deposit application was permitted if the appeal is filed with the order. - HC
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