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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Notices/endorsement in Form GST DRC-01 issued to a non-existent entity set aside. Proceedings initiated through show cause notices/endorsement quashed. Respondents at liberty to pursue proceedings against appropriate entity regarding subject matter as per law. Petitions disposed of on premise that no proceedings could be initiated against a non-existent company.
Notices/endorsement in Form GST DRC-01 issued to a non-existent entity set aside. Proceedings initiated through show cause notices/endorsement quashed. Respondents at liberty to pursue proceedings against appropriate entity regarding subject matter as per law. Petitions disposed of on premise that no proceedings could be initiated against a non-existent company.
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