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...
Effective service of GST notices requires more than portal uploading where a taxpayer remains non-responsive despite repeated reminders. Although portal upload constitutes valid service, the assessing officer should consider other statutory modes, preferably registered post with acknowledgement due, to ensure actual communication before making an ex parte assessment. Failure to provide a meaningful opportunity of personal hearing can invalidate the assessment. The High Court set aside the ex parte assessment and lifted the consequential attachment, remanding the matter for fresh merits consideration subject to payment of 25% of the disputed tax. The taxpayer may file objections, and the officer must give clear 14 days' notice of personal hearing.
Effective service of GST notices requires more than portal uploading where a taxpayer remains non-responsive despite repeated reminders. Although portal upload constitutes valid service, the assessing officer should consider other statutory modes, preferably registered post with acknowledgement due, to ensure actual communication before making an ex parte assessment. Failure to provide a meaningful opportunity of personal hearing can invalidate the assessment. The High Court set aside the ex parte assessment and lifted the consequential attachment, remanding the matter for fresh merits consideration subject to payment of 25% of the disputed tax. The taxpayer may file objections, and the officer must give clear 14 days' notice of personal hearing.
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