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...
Reasoned and speaking administrative orders are required by natural justice, particularly when rejecting stay applications. Recording reasons replaces subjective decision-making with objective assessment, and the obligation applies to administrative authorities as well as judicial bodies. An unreasoned rejection of a stay application cannot be sustained because it prevents meaningful scrutiny of the decision. The stay-rejection orders were therefore quashed, and the competent authority was directed to determine the stay applications afresh through reasoned and speaking orders.
Reasoned and speaking administrative orders are required by natural justice, particularly when rejecting stay applications. Recording reasons replaces subjective decision-making with objective assessment, and the obligation applies to administrative authorities as well as judicial bodies. An unreasoned rejection of a stay application cannot be sustained because it prevents meaningful scrutiny of the decision. The stay-rejection orders were therefore quashed, and the competent authority was directed to determine the stay applications afresh through reasoned and speaking orders.
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