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...
Insolvency and BankruptcyOctober 1, 2020Case LawsTri
Direction to the State Goods and Services Tax Department to accept physical filing of returns after the commencement of CIRP - The RP is directed to complete the physical filing of the returns of GST relating to the period after the commencement of CIRP within three weeks. - Tri
Direction to the State Goods and Services Tax Department to accept physical filing of returns after the commencement of CIRP - The RP is directed to complete the physical filing of the returns of GST relating to the period after the commencement of CIRP within three weeks. - Tri
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