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...
Cancellation of petitioner's GST registration - registered premises - Authorities found that it is a residential house and there is no business running - If the petitioner’s case is contrary, that the business was being run at the registered address and if the petitioner has evidence to prove that, as submitted by the learned counsel for the petitioner, the appropriate forum to reappraise the evidence to determine finding of fact, is not in the writ petition under Article 226 of the Constitution of India. - HC
Cancellation of petitioner's GST registration - registered premises - Authorities found that it is a residential house and there is no business running - If the petitioner’s case is contrary, that the business was being run at the registered address and if the petitioner has evidence to prove that, as submitted by the learned counsel for the petitioner, the appropriate forum to reappraise the evidence to determine finding of fact, is not in the writ petition under Article 226 of the Constitution of India. - HC
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