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 declined to entertain the petition challenging the Order-in-Original issued by the Principal Commissioner of CGST and Central Excise, Pune. The Court held that no case was made out to deviate from the usual practice of requiring the party to exhaust the alternate statutory appeals available. Regarding the requirement of pre-deposit, the Court observed that the petitioner, being a multi-national company, cannot bypass the alternate remedy on such grounds. However, the Court granted liberty to the petitioner to challenge the notification dated March 31, 2023, if the occasion arises after exhausting the statutory remedies, keeping all contentions of parties open in this regard. The petition was disposed of.
The High Court declined to entertain the petition challenging the Order-in-Original issued by the Principal Commissioner of CGST and Central Excise, Pune. The Court held that no case was made out to deviate from the usual practice of requiring the party to exhaust the alternate statutory appeals available. Regarding the requirement of pre-deposit, the Court observed that the petitioner, being a multi-national company, cannot bypass the alternate remedy on such grounds. However, the Court granted liberty to the petitioner to challenge the notification dated March 31, 2023, if the occasion arises after exhausting the statutory remedies, keeping all contentions of parties open in this regard. The petition was disposed of.
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