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 u/s 74 - The order passed based on a report from the Irrigation and Waterways Directorate, Govt. of West Bengal, regarding the disclosure of turnover of outward taxable supply during a specific tax period. - The High Court noted that the failure to provide the report to the petitioner violated principles of natural justice, as the petitioner was not given the opportunity to respond to the content of the report that formed the basis of the adjudication. - Matter restored back.
Validity of assessment order u/s 74 - The order passed based on a report from the Irrigation and Waterways Directorate, Govt. of West Bengal, regarding the disclosure of turnover of outward taxable supply during a specific tax period. - The High Court noted that the failure to provide the report to the petitioner violated principles of natural justice, as the petitioner was not given the opportunity to respond to the content of the report that formed the basis of the adjudication. - Matter restored back.
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