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...
Acquisition of property by central government - order u/s 269UD - upon the passing an order u/s 269UD(1) by Appropriate Authority, the land would vest in the Government and the question of payment or tendering the sale consideration would arise later - Department accepted that there would be no objection to making such payment if the owner is ready to handover peaceful vacant possession - since possession was not handed over, no revesting of the property
Acquisition of property by central government - order u/s 269UD - upon the passing an order u/s 269UD(1) by Appropriate Authority, the land would vest in the Government and the question of payment or tendering the sale consideration would arise later - Department accepted that there would be no objection to making such payment if the owner is ready to handover peaceful vacant possession - since possession was not handed over, no revesting of the property
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