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...
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Levy of CGST and SGST with interest and penalty - demand on the ground that the petitioner had not declared its godown as an additional place of business - HC quashed the notice on the ground of violation of the principles of natural justice - However, the State-respondents are at liberty to issue a fresh notice upon the petitioner herein.
Levy of CGST and SGST with interest and penalty - demand on the ground that the petitioner had not declared its godown as an additional place of business - HC quashed the notice on the ground of violation of the principles of natural justice - However, the State-respondents are at liberty to issue a fresh notice upon the petitioner herein.
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