Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Commission income earned for collecting bills, dues and charges on behalf of a public utility is treated as akin to banking activity and, being incidental to the society's main objects, qualifies for the cooperative-society deduction under the relevant 80P provision; accordingly the claim for deduction in respect of commission received from the public utility was allowed and the appeal permitted. The note emphasises applicability of prior Tribunal precedent equating collection-of-dues activity with banking activity as determinative of entitlement.
Commission income earned for collecting bills, dues and charges on behalf of a public utility is treated as akin to banking activity and, being incidental to the society's main objects, qualifies for the cooperative-society deduction under the relevant 80P provision; accordingly the claim for deduction in respect of commission received from the public utility was allowed and the appeal permitted. The note emphasises applicability of prior Tribunal precedent equating collection-of-dues activity with banking activity as determinative of entitlement.
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