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...
Capacity-based cess on pan masala packing machines was examined against Article 14 because the levy charged identical cess within a capacity slab despite substantial differences in actual output. The article states that deeming production, rather than taxing actual production, lacked rational classification and created manifest inequality; the capacity-based levy, related Rules and consequential notifications were therefore invalidated to that extent. It also notes that restricting abatement to continuous machine non-operation of at least fifteen days was arbitrary because genuine shorter shutdowns received no relief. Parliament's residuary power to levy cess on ownership or possession of machines was upheld, subject to constitutional equality requirements.
Capacity-based cess on pan masala packing machines was examined against Article 14 because the levy charged identical cess within a capacity slab despite substantial differences in actual output. The article states that deeming production, rather than taxing actual production, lacked rational classification and created manifest inequality; the capacity-based levy, related Rules and consequential notifications were therefore invalidated to that extent. It also notes that restricting abatement to continuous machine non-operation of at least fifteen days was arbitrary because genuine shorter shutdowns received no relief. Parliament's residuary power to levy cess on ownership or possession of machines was upheld, subject to constitutional equality requirements.
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