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 refund claim for excess service tax cannot be rejected on an objection not disclosed to the assessee through a show cause notice. Although a Tribunal finding of refund eligibility with consequential relief does not require automatic disbursement and permits examination of legal impediments, including notification conditions and unjust enrichment, the adjudicating authority must give the assessee an opportunity to respond to any objection concerning tax paid on an abated value while CENVAT credit was availed. The High Court quashed the rejection and required fresh adjudication after notice, hearing and a reasoned order.
A refund claim for excess service tax cannot be rejected on an objection not disclosed to the assessee through a show cause notice. Although a Tribunal finding of refund eligibility with consequential relief does not require automatic disbursement and permits examination of legal impediments, including notification conditions and unjust enrichment, the adjudicating authority must give the assessee an opportunity to respond to any objection concerning tax paid on an abated value while CENVAT credit was availed. The High Court quashed the rejection and required fresh adjudication after notice, hearing and a reasoned order.
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