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 High Court quashed the order of cancellation of registration passed by the respondent authorities without providing an opportunity of hearing to the petitioner, despite a request for adjournment due to a medical emergency. The court observed that the impugned order lacked proper reasoning and supporting documentary evidence, and the authorities showed undue haste and an inhuman approach by not granting sufficient time. The matter was remanded to the respondent to provide an opportunity of hearing to the petitioner and pass a fresh order in accordance with law within twelve weeks. The petition was disposed of by way of remand, upholding the principles of natural justice.
The High Court quashed the order of cancellation of registration passed by the respondent authorities without providing an opportunity of hearing to the petitioner, despite a request for adjournment due to a medical emergency. The court observed that the impugned order lacked proper reasoning and supporting documentary evidence, and the authorities showed undue haste and an inhuman approach by not granting sufficient time. The matter was remanded to the respondent to provide an opportunity of hearing to the petitioner and pass a fresh order in accordance with law within twelve weeks. The petition was disposed of by way of remand, upholding the principles of natural justice.
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