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...
Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner is duty bound to cooperate in the proceedings for investigation and no case is made out for quashing of the summons. - In order to facilitate both the process of desealing of the premises as well as continuance of the investigation, let the petitioner appear before the GST authority on stipulated date - HC
Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner is duty bound to cooperate in the proceedings for investigation and no case is made out for quashing of the summons. - In order to facilitate both the process of desealing of the premises as well as continuance of the investigation, let the petitioner appear before the GST authority on stipulated date - HC
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