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...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
A sanctioned GST refund of unutilised input tax credit could not be withheld because the balance remained unpaid due to revalidation and internal processing delays. The High Court held that an amount lawfully due could not be kept pending on account of administrative red tape, and that the authorities should have coordinated to complete disbursement. It accordingly directed release of the outstanding State tax refund with applicable interest under the GST enactments within 30 days.
A sanctioned GST refund of unutilised input tax credit could not be withheld because the balance remained unpaid due to revalidation and internal processing delays. The High Court held that an amount lawfully due could not be kept pending on account of administrative red tape, and that the authorities should have coordinated to complete disbursement. It accordingly directed release of the outstanding State tax refund with applicable interest under the GST enactments within 30 days.
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