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...
Transfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - The impugned action whereby, the respondents have failed to acknowledge and transfer the input tax credit accruing to the petitioner pursuant to the registration of its new business unit in accordance with Rule 41A of the GST Rules, is grossly illegal, arbitrary and unjust - the respondents are directed to regularise the input tax credit in favour of the petitioner as per entitlement - HC
Transfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - The impugned action whereby, the respondents have failed to acknowledge and transfer the input tax credit accruing to the petitioner pursuant to the registration of its new business unit in accordance with Rule 41A of the GST Rules, is grossly illegal, arbitrary and unjust - the respondents are directed to regularise the input tax credit in favour of the petitioner as per entitlement - HC
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