Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Short payment of Central Excise duty - allegation of undervaluation of liquid hair dye - The revenue itself has directed the assessee to furnish the bond since the assessment is provisional - the issuance of show cause notice without finalisation of the provisional assessment is premature and liable to be quested - AT
Short payment of Central Excise duty - allegation of undervaluation of liquid hair dye - The revenue itself has directed the assessee to furnish the bond since the assessment is provisional - the issuance of show cause notice without finalisation of the provisional assessment is premature and liable to be quested - AT
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