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...
Violation of principles of natural justice - ex-parte order - the first appellate authority was not justified in rejecting the application for recalling the ex-parte order, and thus, the order passed on the application rejecting the recall of the ex-parte order is hereby set aside - matter restored back - HC
Violation of principles of natural justice - ex-parte order - the first appellate authority was not justified in rejecting the application for recalling the ex-parte order, and thus, the order passed on the application rejecting the recall of the ex-parte order is hereby set aside - matter restored back - HC
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