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...
Assessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted exclusively through Video Conferencing was not honoured - As observed by Delhi High Court, the use of the word 'may' u/s 144B is to be construed as 'shall', if otherwise the requirements under the said Circular are complied with. - Matter restored back - HC
Assessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted exclusively through Video Conferencing was not honoured - As observed by Delhi High Court, the use of the word 'may' u/s 144B is to be construed as 'shall', if otherwise the requirements under the said Circular are complied with. - Matter restored back - HC
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