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...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Contempt proceedings are quasi-criminal and, especially where civil imprisonment is sought, require strict compliance with procedure. The Tribunal held that the Adjudicating Authority had to first record prima facie satisfaction of clear and wilful disobedience and then issue a specific show-cause notice setting out the exact allegations; a routine notice calling for replies was insufficient, so the contempt finding and punishment were vitiated. It further held that personal punishment for contempt cannot be imposed against corporate entities without identifying the individual officers responsible and giving them an opportunity to defend themselves in their personal capacity. The contempt order and imprisonment direction were set aside, with liberty to revive proceedings after proper identification and fresh pleadings.
Contempt proceedings are quasi-criminal and, especially where civil imprisonment is sought, require strict compliance with procedure. The Tribunal held that the Adjudicating Authority had to first record prima facie satisfaction of clear and wilful disobedience and then issue a specific show-cause notice setting out the exact allegations; a routine notice calling for replies was insufficient, so the contempt finding and punishment were vitiated. It further held that personal punishment for contempt cannot be imposed against corporate entities without identifying the individual officers responsible and giving them an opportunity to defend themselves in their personal capacity. The contempt order and imprisonment direction were set aside, with liberty to revive proceedings after proper identification and fresh pleadings.
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