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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
An unchallenged detention-cum-waiver certificate issued under the 2018 Regulations was described as binding on shipping lines, custodians and other cargo stakeholders for the entire period of detention. The notes state that continued retention of imported perishable goods and levy of detention charges after issuance of such a certificate would be illegal, referring to Supreme Industries Ltd. The High Court granted conditional interim release of in-shell walnuts upon security deposits because of their perishable nature and escalating charges, while leaving all claims, recoveries, rights and contentions open for final adjudication without creating equities.
An unchallenged detention-cum-waiver certificate issued under the 2018 Regulations was described as binding on shipping lines, custodians and other cargo stakeholders for the entire period of detention. The notes state that continued retention of imported perishable goods and levy of detention charges after issuance of such a certificate would be illegal, referring to Supreme Industries Ltd. The High Court granted conditional interim release of in-shell walnuts upon security deposits because of their perishable nature and escalating charges, while leaving all claims, recoveries, rights and contentions open for final adjudication without creating equities.
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