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...
Seeking restoration of revoked license - customs broker licence - forfeiture of security deposit - levy of penalty - the proceedings were commenced without the metaphorical ‘starter pistol’ and thus renders the subsequent inquiry and impugned order to be stillborn. - Strict adherence to legislated empowerment cannot but be insisted upon even before merit of the detriment can be interfered with. - AT
Seeking restoration of revoked license - customs broker licence - forfeiture of security deposit - levy of penalty - the proceedings were commenced without the metaphorical ‘starter pistol’ and thus renders the subsequent inquiry and impugned order to be stillborn. - Strict adherence to legislated empowerment cannot but be insisted upon even before merit of the detriment can be interfered with. - AT
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