Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
Validity of show cause notice (SCN) - Supply of Relied Upon Documents (RUD) - Supply of inter-departmental communications or records/file notings or data/information - The High court found a prima facie case for the petitioners to be provided with the investigation report, acknowledging that such disclosure must balance the need for transparency and the protection of sensitive information. The court directed the respondents to furnish the investigation report to the petitioners, with the possibility of redacting sensitive information. - The court dismissed the demands for additional documents as unfounded and a means to delay the proceedings. It affirmed the need for transparency and the right to a fair defense, within the bounds of reasonable requests and the avoidance of fishing expeditions.
Validity of show cause notice (SCN) - Supply of Relied Upon Documents (RUD) - Supply of inter-departmental communications or records/file notings or data/information - The High court found a prima facie case for the petitioners to be provided with the investigation report, acknowledging that such disclosure must balance the need for transparency and the protection of sensitive information. The court directed the respondents to furnish the investigation report to the petitioners, with the possibility of redacting sensitive information. - The court dismissed the demands for additional documents as unfounded and a means to delay the proceedings. It affirmed the need for transparency and the right to a fair defense, within the bounds of reasonable requests and the avoidance of fishing expeditions.
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