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...
HC upheld the challenge to tax assessment under Section 73 of GST Act, finding the tax demand exceeded the scope of the show cause notice (SCN). The court set aside tax liabilities for multiple entities totaling approximately Rs. 15,63,100, determining that the tax officer's assessment went beyond the original SCN's parameters. The court also provided a limitation period exclusion, stipulating that the timeframe between the order date and petition disposal shall not count towards potential future proceedings against the petitioners. Petition disposed of with favorable ruling for the taxpayers.
HC upheld the challenge to tax assessment under Section 73 of GST Act, finding the tax demand exceeded the scope of the show cause notice (SCN). The court set aside tax liabilities for multiple entities totaling approximately Rs. 15,63,100, determining that the tax officer's assessment went beyond the original SCN's parameters. The court also provided a limitation period exclusion, stipulating that the timeframe between the order date and petition disposal shall not count towards potential future proceedings against the petitioners. Petition disposed of with favorable ruling for the taxpayers.
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