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...
Refund of IGST on ocean freight charges with interest - prohibition on respondent authorities from collecting the IGST in terms of N/N. 10 of 2017 - It is directed that if any IGST amount is collected, the same shall be refunded within six weeks alongwith statutory rate of interest - HC
Refund of IGST on ocean freight charges with interest - prohibition on respondent authorities from collecting the IGST in terms of N/N. 10 of 2017 - It is directed that if any IGST amount is collected, the same shall be refunded within six weeks alongwith statutory rate of interest - HC
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