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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
The Supreme Court dismissed the challenge to the insertion of the words 'socialist' and 'secular' in the Preamble to the Constitution of India by the Constitution (Forty-second Amendment) Act in 1976. The Court held that the terms have achieved widespread acceptance, and their meanings are understood without doubt. The additions have not restricted or impeded legislations or policies pursued by elected governments, provided they did not infringe upon fundamental rights or the basic structure of the Constitution. After nearly 44 years, there is no legitimate cause or justification for challenging this constitutional amendment, and the Court declined to undertake an exhaustive examination, as the constitutional position remains unambiguous.
The Supreme Court dismissed the challenge to the insertion of the words 'socialist' and 'secular' in the Preamble to the Constitution of India by the Constitution (Forty-second Amendment) Act in 1976. The Court held that the terms have achieved widespread acceptance, and their meanings are understood without doubt. The additions have not restricted or impeded legislations or policies pursued by elected governments, provided they did not infringe upon fundamental rights or the basic structure of the Constitution. After nearly 44 years, there is no legitimate cause or justification for challenging this constitutional amendment, and the Court declined to undertake an exhaustive examination, as the constitutional position remains unambiguous.
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