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 addressed a challenge to appellate orders rejecting appeals as time-barred u/s 107 of GST enactments. The petitioner's appeals were filed 21 to 24 days beyond the limitation period but explained the delay due to rectification petitions. The petitioner paid 10% of the disputed tax and had funds appropriated from their bank account. The Court directed the appellate authority to accept and decide the appeals on merits without considering the limitation issue. The impugned orders were quashed, and the bank attachment was lifted. The petition was disposed of accordingly.
The High Court addressed a challenge to appellate orders rejecting appeals as time-barred u/s 107 of GST enactments. The petitioner's appeals were filed 21 to 24 days beyond the limitation period but explained the delay due to rectification petitions. The petitioner paid 10% of the disputed tax and had funds appropriated from their bank account. The Court directed the appellate authority to accept and decide the appeals on merits without considering the limitation issue. The impugned orders were quashed, and the bank attachment was lifted. The petition was disposed of accordingly.
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