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...
Condonation of delay in the Revenue's income-tax appeal depends on whether sufficient cause is shown through a bona fide and adequately explained process, rather than on the length of delay alone. Departmental scrutiny, approvals, record collection and preparation of the appeal memorandum may constitute sufficient cause where the explanation is not specifically denied or shown to be non-existent. Handwritten dates in an otherwise standard-form delay application do not by themselves establish that the explanation is stereotyped or unreliable when the application materially accounts for the delay. On these facts, the departmental procedural delay was treated as bona fide, the delay was condoned, and the appeal was directed for admission processing.
Condonation of delay in the Revenue's income-tax appeal depends on whether sufficient cause is shown through a bona fide and adequately explained process, rather than on the length of delay alone. Departmental scrutiny, approvals, record collection and preparation of the appeal memorandum may constitute sufficient cause where the explanation is not specifically denied or shown to be non-existent. Handwritten dates in an otherwise standard-form delay application do not by themselves establish that the explanation is stereotyped or unreliable when the application materially accounts for the delay. On these facts, the departmental procedural delay was treated as bona fide, the delay was condoned, and the appeal was directed for admission processing.
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