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...
Finality barred reopening of transfers and acquisitions already examined by a court-approved SIT; later foreign material, media reports and digital fragments were treated as insufficient grounds for fresh investigation, prosecution or coercive action. The Court also noted that zoological acquisitions supported by valid domestic permission and CITES compliance may not be invalidated merely because the foreign source was described as commercial, with the purpose code issue not being decisive except for Appendix I specimens. Requests to compel insiders while insulating them from confidentiality consequences were rejected. Prospectively, the Court directed the CITES Management Authority of India to strengthen import-permit due diligence through liaison with the CITES Secretariat and an SOP for Appendix I imports.
Finality barred reopening of transfers and acquisitions already examined by a court-approved SIT; later foreign material, media reports and digital fragments were treated as insufficient grounds for fresh investigation, prosecution or coercive action. The Court also noted that zoological acquisitions supported by valid domestic permission and CITES compliance may not be invalidated merely because the foreign source was described as commercial, with the purpose code issue not being decisive except for Appendix I specimens. Requests to compel insiders while insulating them from confidentiality consequences were rejected. Prospectively, the Court directed the CITES Management Authority of India to strengthen import-permit due diligence through liaison with the CITES Secretariat and an SOP for Appendix I imports.
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