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...
Seeking refund of terminal excise duty (TED) - the factum of payment of duty by the petitioner stands established. - The GST Authorities were thus impleaded to ascertain the mechanism presently in vogue. - GST & Central Excise Authority have merely distanced themselves from the present litigation stating that it is for the DGFT to take a view in regard to the refund - refund allowed - HC
Seeking refund of terminal excise duty (TED) - the factum of payment of duty by the petitioner stands established. - The GST Authorities were thus impleaded to ascertain the mechanism presently in vogue. - GST & Central Excise Authority have merely distanced themselves from the present litigation stating that it is for the DGFT to take a view in regard to the refund - refund allowed - HC
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