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...
Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and ‘audi alterm partem’ needs to be followed. - impugned notice issued u/s148 at the wrong address quashed and the consequential assessment order passed is set aside. - AT
Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and ‘audi alterm partem’ needs to be followed. - impugned notice issued u/s148 at the wrong address quashed and the consequential assessment order passed is set aside. - AT
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