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...
Petitioner's writ petition allowed, setting aside FAA's order dismissing appeal. If petitioner cures defects pointed out by Appellate Authority within one week from receipt of HC judgment, appeal shall be restored and disposed on merits by Appellate Authority. Failure to cure defects within one week will result in appeal's dismissal as per Appellate Authority's earlier order.
Petitioner's writ petition allowed, setting aside FAA's order dismissing appeal. If petitioner cures defects pointed out by Appellate Authority within one week from receipt of HC judgment, appeal shall be restored and disposed on merits by Appellate Authority. Failure to cure defects within one week will result in appeal's dismissal as per Appellate Authority's earlier order.
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