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The HC dismissed a petition as withdrawn upon petitioner's request, with liberty as prayed for. The petition had sought release of a sanctioned loan and alleged illegal seizure without providing an opportunity to be heard, claiming violation of principles of natural justice. Respondent No.2 contended the petition constituted misuse of legal process and argued that the prayer for directions to the GST-Department lacked merit. Though the respondent advocated for dismissal on substantive grounds, they did not object when petitioner's counsel made an uncontested request to withdraw rather than pursue the matter on its merits.
The HC dismissed a petition as withdrawn upon petitioner's request, with liberty as prayed for. The petition had sought release of a sanctioned loan and alleged illegal seizure without providing an opportunity to be heard, claiming violation of principles of natural justice. Respondent No.2 contended the petition constituted misuse of legal process and argued that the prayer for directions to the GST-Department lacked merit. Though the respondent advocated for dismissal on substantive grounds, they did not object when petitioner's counsel made an uncontested request to withdraw rather than pursue the matter on its merits.
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