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...
The High Court addressed the registered owner's access to the statutory remedy in detention and seizure proceedings and held that the relevant MOV forms, along with the temporary ID and password, should be furnished to the petitioner on the e-mail address stated in MOV-09. It noted that, although the forms had been prepared in the name of the driver or person in charge, the right of appeal vested in the owner of the goods. The petitioner was therefore permitted to pursue the statutory remedy, with limitation computed from compliance with the direction and no objection as to limitation to be raised.
The High Court addressed the registered owner's access to the statutory remedy in detention and seizure proceedings and held that the relevant MOV forms, along with the temporary ID and password, should be furnished to the petitioner on the e-mail address stated in MOV-09. It noted that, although the forms had been prepared in the name of the driver or person in charge, the right of appeal vested in the owner of the goods. The petitioner was therefore permitted to pursue the statutory remedy, with limitation computed from compliance with the direction and no objection as to limitation to be raised.
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