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...
Seizure of documents, books, laptops, CPUs, mobile phones permissible u/s 67(2) CGST Act but must be returned within 30 days of issuing notice as per Section 67(3) unless required for proceedings. HC directed Commissioner to provide copies of seized data to petitioners and examine providing additional hard disks for data copy. Matter listed for further hearing.
Seizure of documents, books, laptops, CPUs, mobile phones permissible u/s 67(2) CGST Act but must be returned within 30 days of issuing notice as per Section 67(3) unless required for proceedings. HC directed Commissioner to provide copies of seized data to petitioners and examine providing additional hard disks for data copy. Matter listed for further hearing.
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