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 quashed an impugned order due to an excess tax demand compared to the amount in the show cause notice under Sub-Section (7) of Section 75 of Uttarakhand Goods and Services Act, 2017. The State acknowledged the order did not align with the Act as the demand exceeded the notice amount. The court allowed the petition, leading to the order's annulment on 06.11.2023.
The High Court quashed an impugned order due to an excess tax demand compared to the amount in the show cause notice under Sub-Section (7) of Section 75 of Uttarakhand Goods and Services Act, 2017. The State acknowledged the order did not align with the Act as the demand exceeded the notice amount. The court allowed the petition, leading to the order's annulment on 06.11.2023.
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