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 denied pre-arrest bail in tax fraud case involving fraudulent ITC claims. Evidence prima facie indicated petitioner's proprietorship of enterprise generating fake GST invoices without actual goods/services supply. Despite prior interim protection and multiple notices, petitioner remained evasive and untraceable. Court determined petitioner was deliberately circumventing legal proceedings and misusing interim bail concessions. Consequently, the bail petition was summarily dismissed, rendering petitioner vulnerable to potential arrest and prosecution for systematic tax evasion through fabricated documentation.
HC denied pre-arrest bail in tax fraud case involving fraudulent ITC claims. Evidence prima facie indicated petitioner's proprietorship of enterprise generating fake GST invoices without actual goods/services supply. Despite prior interim protection and multiple notices, petitioner remained evasive and untraceable. Court determined petitioner was deliberately circumventing legal proceedings and misusing interim bail concessions. Consequently, the bail petition was summarily dismissed, rendering petitioner vulnerable to potential arrest and prosecution for systematic tax evasion through fabricated documentation.
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