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...
Immediate suspension of a Customs Broker licence is an exceptional power subject to the mandatory safeguard of a post-decisional hearing within fifteen days. Administrative postponement cannot extend that statutory period. Where the licensing authority conducts the hearing after the prescribed period, continuation of the suspension lacks legal sanction and must be revoked. This does not determine the merits of the underlying allegations, which may be pursued through proceedings in accordance with law.
Immediate suspension of a Customs Broker licence is an exceptional power subject to the mandatory safeguard of a post-decisional hearing within fifteen days. Administrative postponement cannot extend that statutory period. Where the licensing authority conducts the hearing after the prescribed period, continuation of the suspension lacks legal sanction and must be revoked. This does not determine the merits of the underlying allegations, which may be pursued through proceedings in accordance with law.
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