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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
The High Court dismissed a writ petition challenging the disallowance of input tax credit. The petitioner failed to respond to reminder notices and missed deadlines for submitting replies and evidence. Despite multiple opportunities, the petitioner did not provide any documentary evidence to support their claim for input tax credit. The court found no merit in the petition and rejected the request for remand.
The High Court dismissed a writ petition challenging the disallowance of input tax credit. The petitioner failed to respond to reminder notices and missed deadlines for submitting replies and evidence. Despite multiple opportunities, the petitioner did not provide any documentary evidence to support their claim for input tax credit. The court found no merit in the petition and rejected the request for remand.
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