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...
Valuation of supply - motor vehicle - inclusion of tax collected at source (TCS) u/s 206C of income tax in the value of goods and services - The authority will not act on the clarification, pending the disposal of the writ petition.
Valuation of supply - motor vehicle - inclusion of tax collected at source (TCS) u/s 206C of income tax in the value of goods and services - The authority will not act on the clarification, pending the disposal of the writ petition.
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