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...
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...
Detention of goods - mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873 - It is incumbent upon the statutory authority/the Proper Officer to have made mention of the contravention in the field provided in the impugned order for such purpose. This has not been done - The present order of detention cannot be sustained and the same is quashed.
Detention of goods - mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873 - It is incumbent upon the statutory authority/the Proper Officer to have made mention of the contravention in the field provided in the impugned order for such purpose. This has not been done - The present order of detention cannot be sustained and the same is quashed.
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