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...
HC found violation of natural justice due to improper service of show cause notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh consideration. Department mandated to provide personal hearing, consider Petitioner's reply, and pass a reasoned order on merits. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
HC found violation of natural justice due to improper service of show cause notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh consideration. Department mandated to provide personal hearing, consider Petitioner's reply, and pass a reasoned order on merits. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
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