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...
Exempts specified income of the District Legal Service Authority, Jind, for tax year 2026-27 under Schedule III read with section 11 of the Income-tax Act, 2025. Eligible income includes grants and donations from specified legal-services and government bodies, court-ordered receipts, recruitment application fees, and interest on bank deposits. The exemption requires the Authority not to undertake commercial activities, to file its income-tax return as prescribed, and to maintain unchanged activities and income nature throughout the tax years. Non-compliance withdraws the exemption and may trigger proceedings under the Act.
Exempts specified income of the District Legal Service Authority, Jind, for tax year 2026-27 under Schedule III read with section 11 of the Income-tax Act, 2025. Eligible income includes grants and donations from specified legal-services and government bodies, court-ordered receipts, recruitment application fees, and interest on bank deposits. The exemption requires the Authority not to undertake commercial activities, to file its income-tax return as prescribed, and to maintain unchanged activities and income nature throughout the tax years. Non-compliance withdraws the exemption and may trigger proceedings under the Act.
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