Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Liability on the head of IGST and interest with a penalty - The major contention arises from the treatment of sundry creditors' liability. The petitioner asserts that the liability was wrongly assessed without considering the tax component and argues for the deduction of the Input Tax Credit (ITC) tax element from the total sundry credit amount. - The learned Additional Government Pleader suggests that the petitioner has the option to file an application u/s161 of the GST Act within 90 days to rectify any errors in the assessment order. - The High court disposed of the writ petition with the liberty granted to the petitioner to file an application u/s 161 of the GST Act, along with necessary documents.
Liability on the head of IGST and interest with a penalty - The major contention arises from the treatment of sundry creditors' liability. The petitioner asserts that the liability was wrongly assessed without considering the tax component and argues for the deduction of the Input Tax Credit (ITC) tax element from the total sundry credit amount. - The learned Additional Government Pleader suggests that the petitioner has the option to file an application u/s161 of the GST Act within 90 days to rectify any errors in the assessment order. - The High court disposed of the writ petition with the liberty granted to the petitioner to file an application u/s 161 of the GST Act, along with necessary documents.
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