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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Seeking grant of Anticipatory Bail - illegal availment of ITC on GST, on the basis of forged invoices - other co-accused whose case was on similar footing was granted bail after his arrest and here in this case accused is coming for anticipatory bail while apprehending arrest from the department. Therefore, the ground of parity cannot be said to be applicable to the applicant on this application. - DSC
Seeking grant of Anticipatory Bail - illegal availment of ITC on GST, on the basis of forged invoices - other co-accused whose case was on similar footing was granted bail after his arrest and here in this case accused is coming for anticipatory bail while apprehending arrest from the department. Therefore, the ground of parity cannot be said to be applicable to the applicant on this application. - DSC
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