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 adjudicatory order must deal with the pleadings and record reasons for accepting or rejecting the reliefs sought; failure to consider the contentions raised and the remaining prayers renders the order non-speaking and vitiated for non-application of mind. As the impugned order granted only part of the relief without addressing the balance claims on merits, it was quashed and the application was remitted for fresh decision, without expressing any view on the underlying merits.
An adjudicatory order must deal with the pleadings and record reasons for accepting or rejecting the reliefs sought; failure to consider the contentions raised and the remaining prayers renders the order non-speaking and vitiated for non-application of mind. As the impugned order granted only part of the relief without addressing the balance claims on merits, it was quashed and the application was remitted for fresh decision, without expressing any view on the underlying merits.
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