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 assessment order - classification of oil coolers as heat exchangers - The High court observed that the petitioner's main grievance was the disregard of the Chartered Engineer's certificate. However, the court determined that this contention could be raised in appellate proceedings, as the overall facts and circumstances did not justify interference under Article 226 of the Constitution. - The court disposed of the writ petition by permitting the petitioner to file a statutory appeal before the appellate authority within three weeks.
Validity of assessment order - classification of oil coolers as heat exchangers - The High court observed that the petitioner's main grievance was the disregard of the Chartered Engineer's certificate. However, the court determined that this contention could be raised in appellate proceedings, as the overall facts and circumstances did not justify interference under Article 226 of the Constitution. - The court disposed of the writ petition by permitting the petitioner to file a statutory appeal before the appellate authority within three weeks.
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