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...
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Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
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Rejection of Petitioner’s Settlement Applications - The High court acknowledged the delay on the part of the petitioner in submitting the required documents but considered the peculiar facts of the case. Despite the delay, the court noted that the petitioner should be given an opportunity to have their settlement applications considered, as the delay should not render them inconsequential. The court found that the delay of 15 days in submitting the documents should not prejudice the petitioner. - The court granted the reliefs sought by the petitioner, directing the respondent to restore the settlement applications and consider them afresh. T
Rejection of Petitioner’s Settlement Applications - The High court acknowledged the delay on the part of the petitioner in submitting the required documents but considered the peculiar facts of the case. Despite the delay, the court noted that the petitioner should be given an opportunity to have their settlement applications considered, as the delay should not render them inconsequential. The court found that the delay of 15 days in submitting the documents should not prejudice the petitioner. - The court granted the reliefs sought by the petitioner, directing the respondent to restore the settlement applications and consider them afresh. T
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