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...
Faceless assessment procedure requires a meaningful opportunity of personal hearing where sought, including access to video-conference facilities. The text records a prima facie concern that, after the assessee could not access the video-conference link because of a technical glitch, no further personal-hearing opportunity was provided before the assessment order was issued. It identifies possible non-compliance with the hearing procedure under the faceless assessment framework. The Revenue was given time to verify whether the final additions exceeded those proposed in the show-cause notice and whether video-conference access had been provided during the relevant period; the matter was listed for further instructions.
Faceless assessment procedure requires a meaningful opportunity of personal hearing where sought, including access to video-conference facilities. The text records a prima facie concern that, after the assessee could not access the video-conference link because of a technical glitch, no further personal-hearing opportunity was provided before the assessment order was issued. It identifies possible non-compliance with the hearing procedure under the faceless assessment framework. The Revenue was given time to verify whether the final additions exceeded those proposed in the show-cause notice and whether video-conference access had been provided during the relevant period; the matter was listed for further instructions.
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