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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Dismissal of appeal for non-prosecution by ITAT - Tribunal could not have dismissed the appeal for non-prosecution but ought to have disposed of the appeal on merits after hearing the respondent. - HC
Dismissal of appeal for non-prosecution by ITAT - Tribunal could not have dismissed the appeal for non-prosecution but ought to have disposed of the appeal on merits after hearing the respondent. - HC
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