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...
Departmental GSTAT appeals arising from appellate orders in DGGI matters adjudicated by a Common Adjudicating Authority must be reviewed separately for each taxable person or noticee by that person's jurisdictional CGST Principal Commissioner or Commissioner. The Commissionerate having jurisdiction over the Common Adjudicating Authority must receive the appellate order, obtain DGGI inputs where required, and circulate recommendations to the relevant jurisdictional Commissionerates. Where an appeal is warranted, the reviewing authority may authorise a subordinate officer to file and pursue it. Separate appeals must be filed by each noticee's jurisdictional Commissionerate before the GSTAT Bench with territorial jurisdiction over that noticee, with subsequent intimation to the Commissionerate of the Common Adjudicating Authority.
Departmental GSTAT appeals arising from appellate orders in DGGI matters adjudicated by a Common Adjudicating Authority must be reviewed separately for each taxable person or noticee by that person's jurisdictional CGST Principal Commissioner or Commissioner. The Commissionerate having jurisdiction over the Common Adjudicating Authority must receive the appellate order, obtain DGGI inputs where required, and circulate recommendations to the relevant jurisdictional Commissionerates. Where an appeal is warranted, the reviewing authority may authorise a subordinate officer to file and pursue it. Separate appeals must be filed by each noticee's jurisdictional Commissionerate before the GSTAT Bench with territorial jurisdiction over that noticee, with subsequent intimation to the Commissionerate of the Common Adjudicating Authority.
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