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...
A scrutiny notice need not conform to a CBDT-prescribed format where the Income-tax Act and Rules do not mandate that format. The essential requirements are timely issue by the competent authority, notice that the return was selected for scrutiny, and an opportunity to provide supporting evidence. Limited, Complete and Manual Scrutiny are administrative classifications, and failure to disclose the category is not a jurisdictional defect. Although CBDT instructions bind departmental authorities administratively, their breach invalidates proceedings only where they supplement a statutory condition precedent or cause prejudice. A curable format irregularity is protected by section 292B when the notice serves its statutory purpose and no prejudice is shown.
A scrutiny notice need not conform to a CBDT-prescribed format where the Income-tax Act and Rules do not mandate that format. The essential requirements are timely issue by the competent authority, notice that the return was selected for scrutiny, and an opportunity to provide supporting evidence. Limited, Complete and Manual Scrutiny are administrative classifications, and failure to disclose the category is not a jurisdictional defect. Although CBDT instructions bind departmental authorities administratively, their breach invalidates proceedings only where they supplement a statutory condition precedent or cause prejudice. A curable format irregularity is protected by section 292B when the notice serves its statutory purpose and no prejudice is shown.
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