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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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A consequential GST refund rejection following an appellate order may be challenged through the statutory appeal where the appellate order merely set aside the earlier rejection on previously considered grounds. The Proper Officer may examine refund entitlement afresh on other legally permissible grounds, provided the fresh reasons are distinct from those rejected in appeal. Questions concerning the appellate order's effect and the validity of the new rejection grounds require merits review in the statutory appellate process. Writ intervention is unavailable where the order is not prima facie non est or wholly without jurisdiction. The taxpayer may seek exclusion of the time spent in writ proceedings for limitation purposes.
A consequential GST refund rejection following an appellate order may be challenged through the statutory appeal where the appellate order merely set aside the earlier rejection on previously considered grounds. The Proper Officer may examine refund entitlement afresh on other legally permissible grounds, provided the fresh reasons are distinct from those rejected in appeal. Questions concerning the appellate order's effect and the validity of the new rejection grounds require merits review in the statutory appellate process. Writ intervention is unavailable where the order is not prima facie non est or wholly without jurisdiction. The taxpayer may seek exclusion of the time spent in writ proceedings for limitation purposes.
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