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...
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Service of demand order - scope of service of the order on the driver of the vehicle - Section 169 of GST Act - the order was served upon the driver of the vehicle, which is not included in any mode of service as prescribed under Section 169 of the Act. - The order is held to be erroneous and is set aside - HC
Service of demand order - scope of service of the order on the driver of the vehicle - Section 169 of GST Act - the order was served upon the driver of the vehicle, which is not included in any mode of service as prescribed under Section 169 of the Act. - The order is held to be erroneous and is set aside - HC
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