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...
This case pertains to the pendency of appeals before the Commissioner of Income Tax (Appeals) and the initiation of recovery proceedings by the Income Tax Department for outstanding demands. The High Court expressed disappointment with the respondents for not addressing the issue of pendency despite specific directions. The Court observed that if the respondents are not interested in resolving the issue by classifying appeals based on recurring or covered issues, no recovery should be made from assessees during the pendency of appeals. Consequently, the Court ordered a stay on recovery of outstanding dues from petitioners whose appeals are pending until the disposal of these petitions.
This case pertains to the pendency of appeals before the Commissioner of Income Tax (Appeals) and the initiation of recovery proceedings by the Income Tax Department for outstanding demands. The High Court expressed disappointment with the respondents for not addressing the issue of pendency despite specific directions. The Court observed that if the respondents are not interested in resolving the issue by classifying appeals based on recurring or covered issues, no recovery should be made from assessees during the pendency of appeals. Consequently, the Court ordered a stay on recovery of outstanding dues from petitioners whose appeals are pending until the disposal of these petitions.
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