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...
HC quashed assessment order and order in Form GST DRC-07 for violation of principles of natural justice by not granting personal hearing. Matter remitted to Assessing Officer to provide opportunity of personal hearing to assessee on 15.01.2025 or adjourned date. Assessing Officer directed to pass orders within 3 months from HC judgment date or limitation period, whichever is later, after hearing assessee.
HC quashed assessment order and order in Form GST DRC-07 for violation of principles of natural justice by not granting personal hearing. Matter remitted to Assessing Officer to provide opportunity of personal hearing to assessee on 15.01.2025 or adjourned date. Assessing Officer directed to pass orders within 3 months from HC judgment date or limitation period, whichever is later, after hearing assessee.
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