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...
Refund amount recovered coercively - Despite paying 20% of the tax in dispute, the tax authorities issued a demand and forcibly recovered the full balance - GST Appellate Tribunal is not constituted - The Court found the tax officer's actions in forcibly recovering the full amount to be high-handed and against the legislative mandate. - The Court directed the refund of the entire amount recovered with 12% interest per annum if not refunded within two weeks. It also imposed costs on the responsible officer. - HC
Refund amount recovered coercively - Despite paying 20% of the tax in dispute, the tax authorities issued a demand and forcibly recovered the full balance - GST Appellate Tribunal is not constituted - The Court found the tax officer's actions in forcibly recovering the full amount to be high-handed and against the legislative mandate. - The Court directed the refund of the entire amount recovered with 12% interest per annum if not refunded within two weeks. It also imposed costs on the responsible officer. - HC
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