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...
Deduction of TDS u/s 194C or 194J - advertisement to Google & Facebook - AO given detailed observation regarding How Google and facebook ads work for its clients but not provided to the petitioners - The least that he was expected to do was to share such material with the Petitioner giving an opportunity to rebut the same if so desired by the Petitioner - orders cannot survive the test of principles of natural justice, hence quashed only on this ground
Deduction of TDS u/s 194C or 194J - advertisement to Google & Facebook - AO given detailed observation regarding How Google and facebook ads work for its clients but not provided to the petitioners - The least that he was expected to do was to share such material with the Petitioner giving an opportunity to rebut the same if so desired by the Petitioner - orders cannot survive the test of principles of natural justice, hence quashed only on this ground
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