Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
HC quashed ex-parte demand orders dated 28.12.2023 and 11.07.2023 as time-barred under Section 73(9), referencing precedent in M/s Anita Traders case. The court determined that the impugned orders were issued beyond the jurisdictional time limitation for the financial year 2017-18, violating principles of natural justice. The orders were consequently invalidated, with the petitioner's challenge successfully upheld, thereby rendering the statutory notices null and void.
HC quashed ex-parte demand orders dated 28.12.2023 and 11.07.2023 as time-barred under Section 73(9), referencing precedent in M/s Anita Traders case. The court determined that the impugned orders were issued beyond the jurisdictional time limitation for the financial year 2017-18, violating principles of natural justice. The orders were consequently invalidated, with the petitioner's challenge successfully upheld, thereby rendering the statutory notices null and void.
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