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...
Leave to appeal was unnecessary because the appellants had applied for intervention and were parties to the order rejecting those applications; the rule requiring strangers to obtain leave did not apply. Their appeals were therefore maintainable without leave. Intervention in the already disposed writ petitions was nevertheless unavailable: erstwhile directors showed only apprehensions, not a tangible subsisting right making them necessary or proper parties in proceedings concerning defreezing of company bank accounts. Pending disputes did not justify intervention or recall, and final disposal rendered the writ court functus officio, precluding further revisiting of the writ petitions. The intervention rejections and dismissal of the intra-court appeals were sustained, without barring appropriate independent remedies against the final writ order.
Leave to appeal was unnecessary because the appellants had applied for intervention and were parties to the order rejecting those applications; the rule requiring strangers to obtain leave did not apply. Their appeals were therefore maintainable without leave. Intervention in the already disposed writ petitions was nevertheless unavailable: erstwhile directors showed only apprehensions, not a tangible subsisting right making them necessary or proper parties in proceedings concerning defreezing of company bank accounts. Pending disputes did not justify intervention or recall, and final disposal rendered the writ court functus officio, precluding further revisiting of the writ petitions. The intervention rejections and dismissal of the intra-court appeals were sustained, without barring appropriate independent remedies against the final writ order.
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