Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint Commissioner who lacked competence. Deputy Commissioner, though competent authority, didn't give notice or hear petitioner before passing impugned order. HC kept respondents' action of blocking electronic credit ledger in abeyance and restrained from giving effect to decision of blocking credit ledger. Matter listed for final hearing.
HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint Commissioner who lacked competence. Deputy Commissioner, though competent authority, didn't give notice or hear petitioner before passing impugned order. HC kept respondents' action of blocking electronic credit ledger in abeyance and restrained from giving effect to decision of blocking credit ledger. Matter listed for final hearing.
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