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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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HC directed State Authorities to process petitioner's GST refund claim after verifying facts and entitlement. The decision stemmed from respondents' inaction despite repeated requests for GST refund collected during contract execution. Court mandated compliance with Central Government orders dated 28.01.2020 and 06.06.2018, along with subsequent relevant orders. The authorities must render appropriate decision within 90 days from order receipt. The disposition emphasizes administrative efficiency in GST refund processing while ensuring proper verification of entitlements under existing governmental directives.
HC directed State Authorities to process petitioner's GST refund claim after verifying facts and entitlement. The decision stemmed from respondents' inaction despite repeated requests for GST refund collected during contract execution. Court mandated compliance with Central Government orders dated 28.01.2020 and 06.06.2018, along with subsequent relevant orders. The authorities must render appropriate decision within 90 days from order receipt. The disposition emphasizes administrative efficiency in GST refund processing while ensuring proper verification of entitlements under existing governmental directives.
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