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...
Restoration of registration of petitioner - registration of petitioner was cancelled by himself - it is directed that the request of the petitioner made by way of two communications dated 13th August, 2021 and 18th August, 2021 be replied to which is for the purpose of revocation of the self cancellation of registration made by the petitioner or in the alternative the respondent no.2 shall dispose of the appeal bearing in mind the time line of 30th September, 2021, which would not permit utilisation of input tax credit beyond the period of one year. - HC
Restoration of registration of petitioner - registration of petitioner was cancelled by himself - it is directed that the request of the petitioner made by way of two communications dated 13th August, 2021 and 18th August, 2021 be replied to which is for the purpose of revocation of the self cancellation of registration made by the petitioner or in the alternative the respondent no.2 shall dispose of the appeal bearing in mind the time line of 30th September, 2021, which would not permit utilisation of input tax credit beyond the period of one year. - HC
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