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...
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Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount for assessment years in question - Held that review applicant has not filed applications based on new facts - Materials collected during search never put to review applicant prior to filing voluntary revised returns - No deliberate or wilful omission on part of review applicant - Review applicant on same footing as Dr. R. Gopalakrishnan entitled to same relief - Plea of review applicant being professional doctor rendering service to downtrodden people and levying penalty would affect mental status and professional career appears bona fide and reasonable, merits acceptance - Judgment recalled, Tax Case Appeals disposed of by setting aside order.
Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount for assessment years in question - Held that review applicant has not filed applications based on new facts - Materials collected during search never put to review applicant prior to filing voluntary revised returns - No deliberate or wilful omission on part of review applicant - Review applicant on same footing as Dr. R. Gopalakrishnan entitled to same relief - Plea of review applicant being professional doctor rendering service to downtrodden people and levying penalty would affect mental status and professional career appears bona fide and reasonable, merits acceptance - Judgment recalled, Tax Case Appeals disposed of by setting aside order.
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