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...
Writ jurisdiction was declined where a statutory appellate remedy under GST was available. The petitioner was permitted to file the appeal within the time granted, along with a delay condonation application and the statutory pre-deposit, and was allowed to urge all factual and legal grounds before the appellate authority. The appellate authority was directed to consider the reasons for delay and, if satisfied, decide the appeal on merits. Coercive steps pursuant to the impugned garnishee notices were stayed only for the limited period granted to file the appeal.
Writ jurisdiction was declined where a statutory appellate remedy under GST was available. The petitioner was permitted to file the appeal within the time granted, along with a delay condonation application and the statutory pre-deposit, and was allowed to urge all factual and legal grounds before the appellate authority. The appellate authority was directed to consider the reasons for delay and, if satisfied, decide the appeal on merits. Coercive steps pursuant to the impugned garnishee notices were stayed only for the limited period granted to file the appeal.
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