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...
Condonation of delay in a GST appeal is discussed in the context of High Court decisions permitting consideration of a writ petition despite an objection that no statutory provision allowed condonation. The appellate order was set aside, the delayed appeal for the relevant tax period was restored, and the delay was condoned so that the appeal could be adjudicated on its merits. All substantive contentions were left open for determination in accordance with law.
Condonation of delay in a GST appeal is discussed in the context of High Court decisions permitting consideration of a writ petition despite an objection that no statutory provision allowed condonation. The appellate order was set aside, the delayed appeal for the relevant tax period was restored, and the delay was condoned so that the appeal could be adjudicated on its merits. All substantive contentions were left open for determination in accordance with law.
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