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...
Jurisdictional objections in reassessment, including a notice issued in the name of a deceased assessee and alleged procedural non-compliance, must be addressed before merits where they could invalidate the reassessment. Section 250(6) requires the appellate authority to identify each point for determination, record its decision and provide reasons; a general reference to the assessment order does not constitute ground-wise reasoned adjudication. The authority's power to set aside a best-judgment assessment does not remove this obligation. Jurisdictional and legal grounds should be decided through a speaking order before additions are examined on merits, which arise only if the reassessment is valid.
Jurisdictional objections in reassessment, including a notice issued in the name of a deceased assessee and alleged procedural non-compliance, must be addressed before merits where they could invalidate the reassessment. Section 250(6) requires the appellate authority to identify each point for determination, record its decision and provide reasons; a general reference to the assessment order does not constitute ground-wise reasoned adjudication. The authority's power to set aside a best-judgment assessment does not remove this obligation. Jurisdictional and legal grounds should be decided through a speaking order before additions are examined on merits, which arise only if the reassessment is valid.
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