Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Right to information covers material held by or under the control of a public authority when an RTI request is made. Information concerning a private body may be sought only where another law permits the authority to access it, subject to the conditions and restrictions of that law. Regulatory power to call for information does not require a public authority to obtain, create, collect or collate material absent from its records merely to answer an RTI application. Directions requiring SEBI to procure information from BSE and provide it to applicants were treated as unsustainable, and the challenged CIC directions were quashed.
Right to information covers material held by or under the control of a public authority when an RTI request is made. Information concerning a private body may be sought only where another law permits the authority to access it, subject to the conditions and restrictions of that law. Regulatory power to call for information does not require a public authority to obtain, create, collect or collate material absent from its records merely to answer an RTI application. Directions requiring SEBI to procure information from BSE and provide it to applicants were treated as unsustainable, and the challenged CIC directions were quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
