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...
The High Court addressed delay in filing a GST appeal and held that, although the Appellate Authority remains bound by the limitation under the CGST/RGST Act, the explanation showed circumstances beyond the petitioner's control. It found that denying adjudication on merits in such circumstances would cause grave prejudice, so the delay was condoned and the appellate remedy was directed to be entertained on merits. The challenge to the validity of the notifications was not pressed and was left open.
The High Court addressed delay in filing a GST appeal and held that, although the Appellate Authority remains bound by the limitation under the CGST/RGST Act, the explanation showed circumstances beyond the petitioner's control. It found that denying adjudication on merits in such circumstances would cause grave prejudice, so the delay was condoned and the appellate remedy was directed to be entertained on merits. The challenge to the validity of the notifications was not pressed and was left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
