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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Interference with a show cause notice is unwarranted unless it is ex facie without jurisdiction. Here, the GST dispute over an offshore construction contract turned on factual questions, including local procurement, shipments from the India office, and consolidation of Mauritius site accounts in the Indian company's financials. Those features had a bearing on the territorial applicability of GST, so the notice was not patently without jurisdiction and could not be quashed in writ proceedings as premature. The cited advance-ruling decision was distinguished because it did not arise from a writ challenge to a notice on disputed facts.
Interference with a show cause notice is unwarranted unless it is ex facie without jurisdiction. Here, the GST dispute over an offshore construction contract turned on factual questions, including local procurement, shipments from the India office, and consolidation of Mauritius site accounts in the Indian company's financials. Those features had a bearing on the territorial applicability of GST, so the notice was not patently without jurisdiction and could not be quashed in writ proceedings as premature. The cited advance-ruling decision was distinguished because it did not arise from a writ challenge to a notice on disputed facts.
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