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...
Legal representative potentially liable for tax u/s 93 of CGST Act, 2017. Petitioner claimed non-liability as business not taken over from late father. Court quashed order, remitted case for fresh decision after giving petitioner opportunity to defend tax liability as legal representative/heir in accordance with law. Similar petition earlier disposed allowing petitioner to defend liability. Petition allowed.
Legal representative potentially liable for tax u/s 93 of CGST Act, 2017. Petitioner claimed non-liability as business not taken over from late father. Court quashed order, remitted case for fresh decision after giving petitioner opportunity to defend tax liability as legal representative/heir in accordance with law. Similar petition earlier disposed allowing petitioner to defend liability. Petition allowed.
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