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...
Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge mechanism - discrepancy between the petitioner's GSTR 1 and GSTR 3B - The petitioner contested taxation under reverse charge mechanisms, disputed input tax credit claims, and discrepancies in tax filings. The High Court found flaws in the tax authority's reasoning, particularly in assessing tax liabilities without proper examination and application of relevant laws. Consequently, the Court set aside the impugned order, subject to conditions such as partial payment of disputed taxes and providing further evidence.
Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge mechanism - discrepancy between the petitioner's GSTR 1 and GSTR 3B - The petitioner contested taxation under reverse charge mechanisms, disputed input tax credit claims, and discrepancies in tax filings. The High Court found flaws in the tax authority's reasoning, particularly in assessing tax liabilities without proper examination and application of relevant laws. Consequently, the Court set aside the impugned order, subject to conditions such as partial payment of disputed taxes and providing further evidence.
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