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 claim - principles of unjust enrichment - There is no evidence of unjust enrichment as the dredger and its parts were still in use and not sold or transferred, negating the possibility of passing the duty burden to consumers. The substantial questions of law were answered against the appellant revenue. - HC
Refund claim - principles of unjust enrichment - There is no evidence of unjust enrichment as the dredger and its parts were still in use and not sold or transferred, negating the possibility of passing the duty burden to consumers. The substantial questions of law were answered against the appellant revenue. - HC
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