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...
Proceedings against the officers for seeking bribe - there is prima facie material relating to demand of a sum of Rs.ten lakhs through electronic evidence like video graphy - question of obtaining prior approval under Section 17A of the PC Act is not warranted.
Proceedings against the officers for seeking bribe - there is prima facie material relating to demand of a sum of Rs.ten lakhs through electronic evidence like video graphy - question of obtaining prior approval under Section 17A of the PC Act is not warranted.
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