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...
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The High Court considered the validity of an adjudication order regarding discrepancies in Input Tax Credit (ITC) claimed between GSTR-3B and GSTR-2A. The Court noted the discrepancy and referenced Circular No. 183/15/2022-GST applicable to the financial year 2017-18. The Court found the Circular relevant to the case and set aside the adjudication order. The Court left open the possibility of the Circular's applicability depending on the case's facts. The matter was remitted for fresh consideration, granting the petitioner another opportunity to present their case before the Authority. The petition was disposed of by remand.
The High Court considered the validity of an adjudication order regarding discrepancies in Input Tax Credit (ITC) claimed between GSTR-3B and GSTR-2A. The Court noted the discrepancy and referenced Circular No. 183/15/2022-GST applicable to the financial year 2017-18. The Court found the Circular relevant to the case and set aside the adjudication order. The Court left open the possibility of the Circular's applicability depending on the case's facts. The matter was remitted for fresh consideration, granting the petitioner another opportunity to present their case before the Authority. The petition was disposed of by remand.
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