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...
Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice grounds. Despite court directions, respondent authorities issued cryptic notices and cancellation orders without reasons. Petition partly allowed, quashing appellate authority and cancellation orders. Matter remanded to Assessing Officer show-cause notice stage, registration to remain suspended until disposal. Violation of court guidelines and principles of natural justice by respondent authorities in cancellation proceedings.
Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice grounds. Despite court directions, respondent authorities issued cryptic notices and cancellation orders without reasons. Petition partly allowed, quashing appellate authority and cancellation orders. Matter remanded to Assessing Officer show-cause notice stage, registration to remain suspended until disposal. Violation of court guidelines and principles of natural justice by respondent authorities in cancellation proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
