Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
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The High Court set aside the order rejecting revocation of cancellation of registration after finding that the petitioner should be given an adequate opportunity to respond to the show-cause notice in the revocation proceedings. It did not decide whether the original time granted by the authority was sufficient on merits; instead, it applied natural justice and directed that the petitioner be allowed to file objections within the time fixed by the Court. The authority was then required to consider those objections and pass a fresh order.
The High Court set aside the order rejecting revocation of cancellation of registration after finding that the petitioner should be given an adequate opportunity to respond to the show-cause notice in the revocation proceedings. It did not decide whether the original time granted by the authority was sufficient on merits; instead, it applied natural justice and directed that the petitioner be allowed to file objections within the time fixed by the Court. The authority was then required to consider those objections and pass a fresh order.
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