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 Supreme Court set aside the High Court's judgment and order appointing an arbitrator u/s 11(6) of the Arbitration and Conciliation Act, 1996. It held that the dispute regarding non-payment of wages and the legality of the termination order was non-arbitrable as it fell under the jurisdiction of the statutory authorities under the Payment of Wages Act. The alleged violation of the non-disclosure obligation was an afterthought not raised in the show cause notice, inquiry report, or termination order, rendering it non-existent. Consequently, the respondent's petition u/s 11(6) was dismissed.
The Supreme Court set aside the High Court's judgment and order appointing an arbitrator u/s 11(6) of the Arbitration and Conciliation Act, 1996. It held that the dispute regarding non-payment of wages and the legality of the termination order was non-arbitrable as it fell under the jurisdiction of the statutory authorities under the Payment of Wages Act. The alleged violation of the non-disclosure obligation was an afterthought not raised in the show cause notice, inquiry report, or termination order, rendering it non-existent. Consequently, the respondent's petition u/s 11(6) was dismissed.
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