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...
Notices issued to a deceased person and subsequent assessment orders passed based on such notices are void ab initio, violating principles of natural justice. The High Court held that issuing notices and passing orders against a deceased assessee, without knowledge of their demise, renders the proceedings ex parte and suffers from violation of natural justice. Consequently, the impugned orders and consequential recovery proceedings were set aside, and the matter was remitted for fresh consideration by the authority.
Notices issued to a deceased person and subsequent assessment orders passed based on such notices are void ab initio, violating principles of natural justice. The High Court held that issuing notices and passing orders against a deceased assessee, without knowledge of their demise, renders the proceedings ex parte and suffers from violation of natural justice. Consequently, the impugned orders and consequential recovery proceedings were set aside, and the matter was remitted for fresh consideration by the authority.
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