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...
Applicability of exemption Notification - pure service - service was rendered in relation to establishment of electric sub-stations and construction of boundary wall of a vacant piece of land for NOIDA Authority - construction activity related to the services provided to Noida Authority, which is admittedly not for commercial purpose - exempt
Applicability of exemption Notification - pure service - service was rendered in relation to establishment of electric sub-stations and construction of boundary wall of a vacant piece of land for NOIDA Authority - construction activity related to the services provided to Noida Authority, which is admittedly not for commercial purpose - exempt
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