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...
Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed that the petitioner was not given a proper opportunity to be heard before the issuance of the assessment order. Despite the petitioner's submission of a reply, no opportunity for a personal hearing was provided. - Considering that approximately 50% of the tax liability was recovered by debiting the petitioner's bank account, the court deemed it necessary to provide the petitioner with an opportunity to be heard. - Matter restored back.
Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed that the petitioner was not given a proper opportunity to be heard before the issuance of the assessment order. Despite the petitioner's submission of a reply, no opportunity for a personal hearing was provided. - Considering that approximately 50% of the tax liability was recovered by debiting the petitioner's bank account, the court deemed it necessary to provide the petitioner with an opportunity to be heard. - Matter restored back.
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