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...
Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification report prepared by the Department itself which to my opinion is sufficient reason to falsify the allegations in the Show Cause Notice about mismatch. - AT
Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification report prepared by the Department itself which to my opinion is sufficient reason to falsify the allegations in the Show Cause Notice about mismatch. - AT
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