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...
Where a statutory appeal is available, writ jurisdiction is ordinarily not entertained against a show cause notice or an adjudication order unless there is breach of natural justice, excess of jurisdiction, violation of fundamental rights, or a vires challenge. Here, the petitioner received the show cause notice, participated in the adjudication, and a speaking order was passed after hearing; the Court found no denial of natural justice. Objections to the consolidated notice and the adjudicating authority's competence were held to be matters for the appellate authority. The writ petition was therefore dismissed, and the petitioner was relegated to the statutory appeal under Section 107 against the Order-in-Original.
Where a statutory appeal is available, writ jurisdiction is ordinarily not entertained against a show cause notice or an adjudication order unless there is breach of natural justice, excess of jurisdiction, violation of fundamental rights, or a vires challenge. Here, the petitioner received the show cause notice, participated in the adjudication, and a speaking order was passed after hearing; the Court found no denial of natural justice. Objections to the consolidated notice and the adjudicating authority's competence were held to be matters for the appellate authority. The writ petition was therefore dismissed, and the petitioner was relegated to the statutory appeal under Section 107 against the Order-in-Original.
Note: It is a system-generated summary and is for quick reference only.