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 HC allowed the petitioner's request for a personal hearing on 18.12.2024 at 11:00 am regarding the levy of penalty u/s 129(1)A of the CGST Act for unloading goods at an unauthorized location without proper documentation. The HC directed fresh orders to be passed after considering the petitioner's submissions. The petitioner can request provisional release of goods before the appropriate authority as per law. The petition was closed.
The HC allowed the petitioner's request for a personal hearing on 18.12.2024 at 11:00 am regarding the levy of penalty u/s 129(1)A of the CGST Act for unloading goods at an unauthorized location without proper documentation. The HC directed fresh orders to be passed after considering the petitioner's submissions. The petitioner can request provisional release of goods before the appropriate authority as per law. The petition was closed.
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