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 District Inspector of Schools wrongly deducted income tax at 30% from arrears paid on salary due to a misunderstanding of tax rates. Finance and Accounts Officer claimed the error was due to misinterpretation and clarified her role as advisory. High Court found the conduct vindictive and indicative of incompetence, directing an inquiry by Additional Chief Secretary. High Court also ordered the Director of Education to explain the delay and consider awarding interest to the petitioner. The case is scheduled for the week commencing 02.09.2024.
The District Inspector of Schools wrongly deducted income tax at 30% from arrears paid on salary due to a misunderstanding of tax rates. Finance and Accounts Officer claimed the error was due to misinterpretation and clarified her role as advisory. High Court found the conduct vindictive and indicative of incompetence, directing an inquiry by Additional Chief Secretary. High Court also ordered the Director of Education to explain the delay and consider awarding interest to the petitioner. The case is scheduled for the week commencing 02.09.2024.
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