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...
Validity of Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence presented, including copies of notices and postal tracking reports. It noted that all notices appeared to have been dispatched to the assessee but returned to the sender, the assessing officer. Despite this, the officer claimed the notices were served. The Court held that the mere dispatch of the assessment order to the same address did not prove due service of preceding notices. - Consequently, it set aside the assessment order and directed the petitioner to file detailed objections within a specified timeframe. The Court also allowed the assessing authority to reevaluate the issue of the firm's existence independently.
Validity of Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence presented, including copies of notices and postal tracking reports. It noted that all notices appeared to have been dispatched to the assessee but returned to the sender, the assessing officer. Despite this, the officer claimed the notices were served. The Court held that the mere dispatch of the assessment order to the same address did not prove due service of preceding notices. - Consequently, it set aside the assessment order and directed the petitioner to file detailed objections within a specified timeframe. The Court also allowed the assessing authority to reevaluate the issue of the firm's existence independently.
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