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 directed petitioner to approach GSTN Officer in New Delhi on specified date to resolve refund application technical issues involving PMT-03 form submission. The court found the dispute relatively minor and potentially resolvable through direct engagement with GST Network administrative channels. Petition was consequently disposed of, providing procedural guidance for addressing rejected refund claims through direct administrative intervention rather than prolonged judicial proceedings.
HC directed petitioner to approach GSTN Officer in New Delhi on specified date to resolve refund application technical issues involving PMT-03 form submission. The court found the dispute relatively minor and potentially resolvable through direct engagement with GST Network administrative channels. Petition was consequently disposed of, providing procedural guidance for addressing rejected refund claims through direct administrative intervention rather than prolonged judicial proceedings.
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