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...
Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and seizure u/s 132 were satisfied nor the requisition satisfies the provisions of Section 226(3), which is the only provision enabling the IT Dept. to take over the money apart from the search and seizure - directed to refund with interest @ 10%
Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and seizure u/s 132 were satisfied nor the requisition satisfies the provisions of Section 226(3), which is the only provision enabling the IT Dept. to take over the money apart from the search and seizure - directed to refund with interest @ 10%
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