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...
VCES declaration - Only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of correct dues along with interest before the last date. Therefore, no reason found why the VCES declaration should not be accepted - AT
VCES declaration - Only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of correct dues along with interest before the last date. Therefore, no reason found why the VCES declaration should not be accepted - AT
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