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...
Maintainability of SCN - instead of replying to the SCN, petitioner has rushed to this Court by invoking the extra ordinary remedy under Article 226 of the constitution of India - recovery of Service Tax - It is certainly not open to the petitioner to challenge the show cause notice itself before this Court and make an attempt to convince this Court on the factual submissions as to the maintainability of the show cause notice. - HC
Maintainability of SCN - instead of replying to the SCN, petitioner has rushed to this Court by invoking the extra ordinary remedy under Article 226 of the constitution of India - recovery of Service Tax - It is certainly not open to the petitioner to challenge the show cause notice itself before this Court and make an attempt to convince this Court on the factual submissions as to the maintainability of the show cause notice. - HC
Note: It is a system-generated summary and is for quick reference only.