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 HC quashed and set aside the show cause notices dated 20 October 2011 and 6 August 2012 issued to the Petitioner. The HC held that there was an unexplained delay of more than 10 years by the Respondents in adjudicating the show cause notices, and the Respondents failed to provide any justification for such inordinate delay. Consequently, following the decisions of the Coordinate Benches, the HC allowed the Petition and quashed the show cause notices due to the unreasonable delay in adjudication.
The HC quashed and set aside the show cause notices dated 20 October 2011 and 6 August 2012 issued to the Petitioner. The HC held that there was an unexplained delay of more than 10 years by the Respondents in adjudicating the show cause notices, and the Respondents failed to provide any justification for such inordinate delay. Consequently, following the decisions of the Coordinate Benches, the HC allowed the Petition and quashed the show cause notices due to the unreasonable delay in adjudication.
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