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...
Requirement of maintenance of books of accounts - CBI asked the petitioner to furnish the books account for the period beyond eight years - On the basis of plea that the petitioner does not possess books of accounts beyond 8 years, while granting relief to the petitioner, CBI directed to have alternative remedy as available in the law and petitioner directed to cooperate with the CBI since the investigation is still going on - HC
Requirement of maintenance of books of accounts - CBI asked the petitioner to furnish the books account for the period beyond eight years - On the basis of plea that the petitioner does not possess books of accounts beyond 8 years, while granting relief to the petitioner, CBI directed to have alternative remedy as available in the law and petitioner directed to cooperate with the CBI since the investigation is still going on - HC
Note: It is a system-generated summary and is for quick reference only.