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...
Return of seized documents or not relied upon (No RUD) - Non furnishing of Reply to the Show Cause Notice - According to the petitioner they are material and relevant for preparing their reply to the said show cause notice. - 2nd respondent (Department) directed to strictly comply with the said order in letter and spirit within a period of 30 days
Return of seized documents or not relied upon (No RUD) - Non furnishing of Reply to the Show Cause Notice - According to the petitioner they are material and relevant for preparing their reply to the said show cause notice. - 2nd respondent (Department) directed to strictly comply with the said order in letter and spirit within a period of 30 days
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