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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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Dismissal of an appeal by the appellate authority due to procedural defects, including the failure to submit a Board Resolution appointing the authorized signatory, the non-mentioning of the signatory's name, delay in filing the appeal, and incorrect mode of pre-deposit payment. The High Court held that the appellant was not given an opportunity to rectify these defects, which are minor procedural lapses. Relying on precedents, the court emphasized that justice cannot be denied for failure to comply with procedures without allowing the appellant to rectify the defects. The court also addressed the issue of pre-deposit payment through DRC-03, citing a previous case where the High Court directed the concerned authority to issue clarification on this industry-wide issue. Consequently, the High Court quashed the appellate order and remanded the matter for de novo adjudication by the appellate authority.
Dismissal of an appeal by the appellate authority due to procedural defects, including the failure to submit a Board Resolution appointing the authorized signatory, the non-mentioning of the signatory's name, delay in filing the appeal, and incorrect mode of pre-deposit payment. The High Court held that the appellant was not given an opportunity to rectify these defects, which are minor procedural lapses. Relying on precedents, the court emphasized that justice cannot be denied for failure to comply with procedures without allowing the appellant to rectify the defects. The court also addressed the issue of pre-deposit payment through DRC-03, citing a previous case where the High Court directed the concerned authority to issue clarification on this industry-wide issue. Consequently, the High Court quashed the appellate order and remanded the matter for de novo adjudication by the appellate authority.
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