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...
Qualification/disqualification of some of the independent Board of Directors - misappropriation of funds - infact the dispute is a family dispute. The Board of Directors comprises of petitioner's father, his uncle, nephew etc. and viewed from that angle it appears that the platform under Article 226 of the Constitution of India is sought to be used for settling the family scores. Therefore also this court would not exercise the extra ordinary jurisdiction for the purpose. - HC
Qualification/disqualification of some of the independent Board of Directors - misappropriation of funds - infact the dispute is a family dispute. The Board of Directors comprises of petitioner's father, his uncle, nephew etc. and viewed from that angle it appears that the platform under Article 226 of the Constitution of India is sought to be used for settling the family scores. Therefore also this court would not exercise the extra ordinary jurisdiction for the purpose. - HC
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