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...
Appointment of Auditor for Forensic Audit - One partner of the firm, Haribhakti & Co. appointed to conduct audit in his individual capacity - Locus of the another partner of the firm to file the final Report of the Forensic Audit who had not been appointed for this purpose - NCLT directed to consider the objections of the appellant - AT
Appointment of Auditor for Forensic Audit - One partner of the firm, Haribhakti & Co. appointed to conduct audit in his individual capacity - Locus of the another partner of the firm to file the final Report of the Forensic Audit who had not been appointed for this purpose - NCLT directed to consider the objections of the appellant - AT
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