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...
Time limit for issuance of notice u/s 143(2) for scrutiny assessment u/s 143(3) - furnishing of ITR-V forms in case of electronic filing of return - Period to be computed from expiry of 30 days from the date of filing of ITR or from the extended date - question of law framed in this case answered in favour of the assessee - HC
Time limit for issuance of notice u/s 143(2) for scrutiny assessment u/s 143(3) - furnishing of ITR-V forms in case of electronic filing of return - Period to be computed from expiry of 30 days from the date of filing of ITR or from the extended date - question of law framed in this case answered in favour of the assessee - HC
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