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...
Refund of amount paid as demurrage charges for the clearance of Ammonium Sulphate in Bulk - The petitioner was not at fault, in view of the fact that the detention made by the Customs Authorities was found to be wrong, which was subsequently clarified by the Ministry of Agriculture - this Court is of the opinion that the petitioner need not be penalised - The respondents 1 and 2 are directed to refund a sum paid by the petitioner on 05.08.2014 as demurrage charges - HC
Refund of amount paid as demurrage charges for the clearance of Ammonium Sulphate in Bulk - The petitioner was not at fault, in view of the fact that the detention made by the Customs Authorities was found to be wrong, which was subsequently clarified by the Ministry of Agriculture - this Court is of the opinion that the petitioner need not be penalised - The respondents 1 and 2 are directed to refund a sum paid by the petitioner on 05.08.2014 as demurrage charges - HC
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