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...
Contractual GST reimbursement disputes may be arbitrated where they concern inter se obligations such as reimbursement, tax sharing or indemnity, but not statutory tax characterisation, rates, exemptions or disputes with tax authorities. The discussion distinguishes private contractual GST allocation from matters reserved for tax administration. It further states that a tax-related SOP for EPC contracts is not incorporated merely by adopting technical specifications in an item-rate contract, particularly where binding State Government directions govern reimbursement. An award based on conjecture, incomplete findings on tax payment and loss, or disregard of transitional GST provisions may amount to patent illegality. Severable, independently sustainable portions of an award may be retained while invalid GST-related claims are remitted.
Contractual GST reimbursement disputes may be arbitrated where they concern inter se obligations such as reimbursement, tax sharing or indemnity, but not statutory tax characterisation, rates, exemptions or disputes with tax authorities. The discussion distinguishes private contractual GST allocation from matters reserved for tax administration. It further states that a tax-related SOP for EPC contracts is not incorporated merely by adopting technical specifications in an item-rate contract, particularly where binding State Government directions govern reimbursement. An award based on conjecture, incomplete findings on tax payment and loss, or disregard of transitional GST provisions may amount to patent illegality. Severable, independently sustainable portions of an award may be retained while invalid GST-related claims are remitted.
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