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 GST appeals is discussed where circumstances beyond the taxpayer's control prevented timely filing. The notes state that, despite the statutory limitation governing appellate condonation, denying merits review in such circumstances may cause grave injury and prejudice. The delay was condoned and the appellate authority was directed to entertain and decide the appeal on merits if filed within the stipulated period, restoring access to the statutory appellate remedy. The challenge to the validity of the statutory condonation limit was not pressed and remained open.
Condonation of delay in GST appeals is discussed where circumstances beyond the taxpayer's control prevented timely filing. The notes state that, despite the statutory limitation governing appellate condonation, denying merits review in such circumstances may cause grave injury and prejudice. The delay was condoned and the appellate authority was directed to entertain and decide the appeal on merits if filed within the stipulated period, restoring access to the statutory appellate remedy. The challenge to the validity of the statutory condonation limit was not pressed and remained open.
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