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...
Refusal for Renewal of Customs Broker’s Licence - The Tribunal noted serious allegations against the appellant, including the suppression of facts regarding the original license, allegations of forgery, and operating the license without a Customs authorized signatory for three years. - The appellant failed to provide reasonable explanations for these allegations. - The Commissioner's decision to not renew the License was based on adverse findings against the appellant, as authorized by the CBLR. - AT
Refusal for Renewal of Customs Broker’s Licence - The Tribunal noted serious allegations against the appellant, including the suppression of facts regarding the original license, allegations of forgery, and operating the license without a Customs authorized signatory for three years. - The appellant failed to provide reasonable explanations for these allegations. - The Commissioner's decision to not renew the License was based on adverse findings against the appellant, as authorized by the CBLR. - AT
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