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...

Statutory personal hearing in GST adjudication requires a specified date, time and venue before adverse orders are issued.

Condonation of delay in GST appeals restored access to merits review where timely filing was beyond control.

Temporary GST portal access must enable electronic statutory appeals; authority expected to decide the ID application within 30 days.

Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...

Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.

Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.

Misreporting penalty notices must state their factual basis; unsupported allegations cannot sustain enhanced tax penalties.

Live nexus with the assessee is essential before seized broker records can support reassessment for alleged unrecorded consideration.

Genuine hardship in belated Form 10 filings requires justice-oriented consideration, enabling accumulation exemption claims where prescribed investmen...

Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...

Statutory deferral of final assessment protects Dispute Resolution Panel objections until directions are issued and proceedings lawfully resume.

Reassessment limits and operating subsidy treatment govern transfer-pricing benchmarking of closely linked distribution transactions.

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...

Limited look-back confines charitable registration renewal scrutiny and bars reliance on historical allegations during Form 10AB assessment.

Foreign exchange loss on capital borrowing remains capital in nature and cannot be claimed as business expenditure.

Make-available test excludes dependent research support fees from FTS treatment, leaving them taxable only as business profits.

Scope of registration enquiry requires evidence-based scrutiny, while existing charitable registration needs separate statutory cancellation procedure...