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 Petitioner sought benefit under the MEIS Scheme for goods exported under Shipping Bills. The grievance was that despite being eligible, the Petitioner was denied the reward of Rs. 47,10,685.38 under the MEI Scheme due to an inadvertent error in processing the Shipping Bills. The Respondents admitted that the EDI Shipping Bills were left blank, resulting in automatic rejection. The High Court directed the Respondents to examine the 185 EDI Shipping Bills of the Petitioner afresh, treating the submissions as a 'Yes', and pass a Speaking Order deciding the Petitioner's entitlement to the MEI Scheme rewards within 12 weeks, in accordance with the law. The Petition was disposed of.
The Petitioner sought benefit under the MEIS Scheme for goods exported under Shipping Bills. The grievance was that despite being eligible, the Petitioner was denied the reward of Rs. 47,10,685.38 under the MEI Scheme due to an inadvertent error in processing the Shipping Bills. The Respondents admitted that the EDI Shipping Bills were left blank, resulting in automatic rejection. The High Court directed the Respondents to examine the 185 EDI Shipping Bills of the Petitioner afresh, treating the submissions as a 'Yes', and pass a Speaking Order deciding the Petitioner's entitlement to the MEI Scheme rewards within 12 weeks, in accordance with the law. The Petition was disposed of.
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