Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Provisional attachment of Current Bank Accounts - Section 83 of GST - The authorities have acted in a blatantly highhanded and illegal manner - the action is clearly in violation of the petitioners’ rights for carrying on business under Article 19(1) of the Constitution of India and under Article 300A of the Constitution of India wherein the petitioners have been deprived of their property without authority of law - the actions of the Revenue in acting in contravention of Section 83(2) is condemnable, and accordingly costs are required to be imposed.
Provisional attachment of Current Bank Accounts - Section 83 of GST - The authorities have acted in a blatantly highhanded and illegal manner - the action is clearly in violation of the petitioners’ rights for carrying on business under Article 19(1) of the Constitution of India and under Article 300A of the Constitution of India wherein the petitioners have been deprived of their property without authority of law - the actions of the Revenue in acting in contravention of Section 83(2) is condemnable, and accordingly costs are required to be imposed.
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