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 ruled in favor of petitioner, finding the rejection of budgetary support refund claims invalid. The court held that the calculation of 58% central tax and 29% IGST paid through cash ledger was correctly applied. The respondent's rejection of Rs. 31,456/- for July-September 2021 and Rs. 69,684/- for January-March 2022 quarters was deemed contrary to the notification dated 05.10.2017. The court directed respondent to release the inadmissible amounts, effectively granting the petitioner's refund claims in full.
HC ruled in favor of petitioner, finding the rejection of budgetary support refund claims invalid. The court held that the calculation of 58% central tax and 29% IGST paid through cash ledger was correctly applied. The respondent's rejection of Rs. 31,456/- for July-September 2021 and Rs. 69,684/- for January-March 2022 quarters was deemed contrary to the notification dated 05.10.2017. The court directed respondent to release the inadmissible amounts, effectively granting the petitioner's refund claims in full.
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