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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central Goods and Services Tax Act, 2017 only if a Bond and Bank Guarantee are provided for the worth of the goods. The complainant's claim of a lower value for the goods was considered, and the court directed the release of the goods upon furnishing a Bond and Bank Guarantee for the revised lower value. The contempt complaint was disposed of with a directive for immediate release of the goods upon compliance with the specified requirements.
The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central Goods and Services Tax Act, 2017 only if a Bond and Bank Guarantee are provided for the worth of the goods. The complainant's claim of a lower value for the goods was considered, and the court directed the release of the goods upon furnishing a Bond and Bank Guarantee for the revised lower value. The contempt complaint was disposed of with a directive for immediate release of the goods upon compliance with the specified requirements.
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