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...
Profiteering - purchase of Flat - allegation that the benefit of reduction in the rate of tax or ITC had not been passed on - the Respondent had launched the subject project in the post-GST regime and there wasn't any demand raised by the Respondent in the pre-GST regime. - The instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017
Profiteering - purchase of Flat - allegation that the benefit of reduction in the rate of tax or ITC had not been passed on - the Respondent had launched the subject project in the post-GST regime and there wasn't any demand raised by the Respondent in the pre-GST regime. - The instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017
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