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...
Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - Appeals of the Revenue should be disposed of with the liberty to the Department that if the Department does not issue Form No. 3 to the Assessee, then the Department is at liberty to file a Miscellaneous Application for recalling this order - AT
Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - Appeals of the Revenue should be disposed of with the liberty to the Department that if the Department does not issue Form No. 3 to the Assessee, then the Department is at liberty to file a Miscellaneous Application for recalling this order - AT
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