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...
Disciplinary action against a Customs Broker could be initiated on the basis of a show cause notice forwarded by Tuticorin Customs as the relevant offence report under the Customs Broker Licensing Regulations. However, the Tribunal held that notice under Regulation 17(1) had to issue within ninety days of receipt of the offence report, and the Cochin Customs notice issued on 17.10.2022 was beyond that period if the Tuticorin notice dated 09.03.2022 was treated as the trigger. Because the prescribed procedure and timelines under Regulation 17 were not strictly followed, the penalty order under Regulation 18 was unsustainable and was set aside.
Disciplinary action against a Customs Broker could be initiated on the basis of a show cause notice forwarded by Tuticorin Customs as the relevant offence report under the Customs Broker Licensing Regulations. However, the Tribunal held that notice under Regulation 17(1) had to issue within ninety days of receipt of the offence report, and the Cochin Customs notice issued on 17.10.2022 was beyond that period if the Tuticorin notice dated 09.03.2022 was treated as the trigger. Because the prescribed procedure and timelines under Regulation 17 were not strictly followed, the penalty order under Regulation 18 was unsustainable and was set aside.
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