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...
GST registration cancellation due to non-filing of returns and non-payment of taxes. Considering the company underwent CIRP process under Insolvency and Bankruptcy Code, leeway granted to revive business. Petitioner directed to file application for revocation of registration cancellation by specific date, accompanied by draft returns proposed for filing upon restoration. Writ petition disposed with conditions imposed, allowing company certain leeway given special circumstances of CIRP process.
GST registration cancellation due to non-filing of returns and non-payment of taxes. Considering the company underwent CIRP process under Insolvency and Bankruptcy Code, leeway granted to revive business. Petitioner directed to file application for revocation of registration cancellation by specific date, accompanied by draft returns proposed for filing upon restoration. Writ petition disposed with conditions imposed, allowing company certain leeway given special circumstances of CIRP process.
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