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...
An advance ruling application was held non-admissible because it sought to regularise a completed transaction: the prescribed fee had already been paid before the ruling request, so the matter lay outside the advance ruling mechanism. On taxability, the permission granted for conversion of wetland to dry land was treated as a specific regulatory service conferring a direct private benefit, making the statutory fee consideration for supply of service. The activity was held outside the functions entrusted to Panchayats under Article 243G and the Eleventh Schedule, so the claimed exemption failed. Accordingly, GST was held payable under reverse charge on the fee.
An advance ruling application was held non-admissible because it sought to regularise a completed transaction: the prescribed fee had already been paid before the ruling request, so the matter lay outside the advance ruling mechanism. On taxability, the permission granted for conversion of wetland to dry land was treated as a specific regulatory service conferring a direct private benefit, making the statutory fee consideration for supply of service. The activity was held outside the functions entrusted to Panchayats under Article 243G and the Eleventh Schedule, so the claimed exemption failed. Accordingly, GST was held payable under reverse charge on the fee.
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