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...
Before the Gauhati High Court, the issue revolved around the recovery of tax not paid or short paid, or input tax credit wrongly availed or utilized, leading to ineligible Input Tax Credit (ITC). The challenge was made against Notifications u/s 168A of the CGST Act. The court interpreted the term 'force majeure' as per the Explanation to Section 168A, encompassing events like war, epidemic, flood, drought, etc., affecting the Act's implementation. Various High Courts, including Allahabad, Gujarat, Punjab & Haryana, and Madras, had granted interim relief to the assessees, allowing proceedings but barring final orders or recovery. Given the ongoing examination of similar issues by different High Courts, the Gauhati High Court stayed the enforcement of recovery against the petitioner until further orders.
Before the Gauhati High Court, the issue revolved around the recovery of tax not paid or short paid, or input tax credit wrongly availed or utilized, leading to ineligible Input Tax Credit (ITC). The challenge was made against Notifications u/s 168A of the CGST Act. The court interpreted the term 'force majeure' as per the Explanation to Section 168A, encompassing events like war, epidemic, flood, drought, etc., affecting the Act's implementation. Various High Courts, including Allahabad, Gujarat, Punjab & Haryana, and Madras, had granted interim relief to the assessees, allowing proceedings but barring final orders or recovery. Given the ongoing examination of similar issues by different High Courts, the Gauhati High Court stayed the enforcement of recovery against the petitioner until further orders.
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