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 held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST department. The petition was disposed of.
The HC held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST department. The petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
