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...
Proceeding undertaken under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Due to the prevailing situation of the pandemic COVID-19 and Resolution of the Bar Counsel of West Bengal directing the lawyers not to appear in any judicial proceedings, none of the Counsel are present to assist the Court - Accordingly, the assessment order is stayed till April 24, 2020
Proceeding undertaken under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Due to the prevailing situation of the pandemic COVID-19 and Resolution of the Bar Counsel of West Bengal directing the lawyers not to appear in any judicial proceedings, none of the Counsel are present to assist the Court - Accordingly, the assessment order is stayed till April 24, 2020
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