Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
The High Court found merit in the petitioner's submission that the impugned order rejecting the claim for Input Tax Credit did not consider the documents submitted, such as E-way bills, tax invoices, lorry receipts, and weighbridge slips. The court held that the order was passed without applying mind to the objections and evidence. Consequently, the impugned order was set aside, and the petitioner was granted an opportunity to submit objections and relevant documentary evidence within two weeks. Upon submission of the reply or documents, a fresh order would be passed after considering them and affording the petitioner a reasonable opportunity.
The High Court found merit in the petitioner's submission that the impugned order rejecting the claim for Input Tax Credit did not consider the documents submitted, such as E-way bills, tax invoices, lorry receipts, and weighbridge slips. The court held that the order was passed without applying mind to the objections and evidence. Consequently, the impugned order was set aside, and the petitioner was granted an opportunity to submit objections and relevant documentary evidence within two weeks. Upon submission of the reply or documents, a fresh order would be passed after considering them and affording the petitioner a reasonable opportunity.
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