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...
Under GST, a statutory pre-deposit is mandatory for maintaining an appeal, and alleged payment of tax during adjudication cannot be used to bypass that requirement. Contentions going to the merits of penalty or liability must be examined only after a valid appeal is filed before the appellate authority. Where the appeal period has lapsed, the appellant may be given liberty to file the appeal with the prescribed deposit and seek condonation of delay, leaving both delay and merits for appellate consideration.
Under GST, a statutory pre-deposit is mandatory for maintaining an appeal, and alleged payment of tax during adjudication cannot be used to bypass that requirement. Contentions going to the merits of penalty or liability must be examined only after a valid appeal is filed before the appellate authority. Where the appeal period has lapsed, the appellant may be given liberty to file the appeal with the prescribed deposit and seek condonation of delay, leaving both delay and merits for appellate consideration.
Note: It is a system-generated summary and is for quick reference only.
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