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 order grants interim relief in tax classification dispute. Petitioner challenged GST reclassification from 12% to 18% tariff item, alleging procedural impropriety and violation of natural justice. Court found merit in submissions regarding jurisdictional concerns and arbitrary order issuance. Interim order stayed recovery proceedings, directing respondents to file counter-affidavit within four weeks. Based on CBIC circular and similar precedent from Karnataka HC, court provided temporary relief pending comprehensive review of tax classification and procedural compliance.
HC order grants interim relief in tax classification dispute. Petitioner challenged GST reclassification from 12% to 18% tariff item, alleging procedural impropriety and violation of natural justice. Court found merit in submissions regarding jurisdictional concerns and arbitrary order issuance. Interim order stayed recovery proceedings, directing respondents to file counter-affidavit within four weeks. Based on CBIC circular and similar precedent from Karnataka HC, court provided temporary relief pending comprehensive review of tax classification and procedural compliance.
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