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...
Service of a show cause notice solely by uploading it to the common portal was treated as ineffective where there was no acknowledgement of receipt or response from the assessee. An ex parte adjudication under Section 73 of the CGST Act founded on such notice could not be sustained because the assessee lacked an effective opportunity to reply. The ex parte order was set aside, with liberty to submit a response to the show cause notice. The competent authority must then conduct fresh adjudication and pass an order in accordance with law.
Service of a show cause notice solely by uploading it to the common portal was treated as ineffective where there was no acknowledgement of receipt or response from the assessee. An ex parte adjudication under Section 73 of the CGST Act founded on such notice could not be sustained because the assessee lacked an effective opportunity to reply. The ex parte order was set aside, with liberty to submit a response to the show cause notice. The competent authority must then conduct fresh adjudication and pass an order in accordance with law.
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