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...
The petitioner sought reimbursement of the additional 6% GST paid from 01.01.2022 to 30.09.2022, as the respondents were paying bills with 12% GST while the petitioner was paying 18% GST. The court held that Respondent No. 4, the State GST Department, confirmed the GST rate was enhanced from 12% to 18%, which Respondent No. 2, a government entity, is liable to pay. Respondent No. 2 was directed to pay the petitioner the 6% GST difference from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to 6% interest per annum from the date of entitlement. The petition was disposed of.
The petitioner sought reimbursement of the additional 6% GST paid from 01.01.2022 to 30.09.2022, as the respondents were paying bills with 12% GST while the petitioner was paying 18% GST. The court held that Respondent No. 4, the State GST Department, confirmed the GST rate was enhanced from 12% to 18%, which Respondent No. 2, a government entity, is liable to pay. Respondent No. 2 was directed to pay the petitioner the 6% GST difference from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to 6% interest per annum from the date of entitlement. The petition was disposed of.
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