Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Section 107 of the GST law requires the Appellate Authority to provide a hearing, make necessary inquiry, and issue a written order identifying the issues, decision, and reasons. An appellant's non-appearance may permit ex parte consideration but does not permit dismissal for non-prosecution. An appellate order that ignores an adjournment request and merely records that no interference is warranted, without reasoned consideration of the appeal grounds, breaches those requirements. The matter was remanded for fresh merits adjudication after hearing.
Section 107 of the GST law requires the Appellate Authority to provide a hearing, make necessary inquiry, and issue a written order identifying the issues, decision, and reasons. An appellant's non-appearance may permit ex parte consideration but does not permit dismissal for non-prosecution. An appellate order that ignores an adjournment request and merely records that no interference is warranted, without reasoned consideration of the appeal grounds, breaches those requirements. The matter was remanded for fresh merits adjudication after hearing.
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TaxTMI 
TaxTMI 
of 4915 
