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...
Failure to file returns within thirty days after receiving best judgment assessment order u/s 62 of CGST/SGST Act proved fatal for appellant's challenge against cancellation of registration. Despite opportunity to nullify assessment by filing returns, appellant did not avail it. Statutory provisions grant sufficient opportunities to ensure assessment based on returns filed by assessee. No interference warranted with Single Judge's judgment dismissing appeal.
Failure to file returns within thirty days after receiving best judgment assessment order u/s 62 of CGST/SGST Act proved fatal for appellant's challenge against cancellation of registration. Despite opportunity to nullify assessment by filing returns, appellant did not avail it. Statutory provisions grant sufficient opportunities to ensure assessment based on returns filed by assessee. No interference warranted with Single Judge's judgment dismissing appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
