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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and tax, interest and late fees paid. Petitioner's GST registration was cancelled for non-filing returns for 6 months. High Court set aside cancellation order, directing petitioner to approach authority within 1 month for revocation upon filing pending returns and paying dues, following precedents. Petition disposed accordingly.
Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and tax, interest and late fees paid. Petitioner's GST registration was cancelled for non-filing returns for 6 months. High Court set aside cancellation order, directing petitioner to approach authority within 1 month for revocation upon filing pending returns and paying dues, following precedents. Petition disposed accordingly.
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