Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
The High Court partly allowed the challenge to the assessment order passed by the second respondent for the Assessment Year 2017-2018. The Court quashed the impugned Assessment Order for violating principles of natural justice and lack of jurisdiction. It remitted the case to the respondents to pass a fresh order, subject to conditions: the petitioner shall deposit 10% of the disputed tax of Rs. 31,56,386/- within six weeks, and file a detailed reply to the quashed Assessment Order, treated as an addendum to the Show Cause Notice dated 11.02.2021, within thirty days. The petition was disposed of accordingly.
The High Court partly allowed the challenge to the assessment order passed by the second respondent for the Assessment Year 2017-2018. The Court quashed the impugned Assessment Order for violating principles of natural justice and lack of jurisdiction. It remitted the case to the respondents to pass a fresh order, subject to conditions: the petitioner shall deposit 10% of the disputed tax of Rs. 31,56,386/- within six weeks, and file a detailed reply to the quashed Assessment Order, treated as an addendum to the Show Cause Notice dated 11.02.2021, within thirty days. The petition was disposed of accordingly.
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