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 dismissed the petition challenging SCN under GST law, granting the petitioner time until 10th July, 2025 to file an appeal before the appellate authority under Section 107 of CGST Act, 2017. The court's observations shall not impact the appellate authority's decision, and the validity of the notification remains unresolved, subject to the Supreme Court's pending judgment in the referenced case. The petition was disposed of with liberty to pursue appellate remedies.
HC dismissed the petition challenging SCN under GST law, granting the petitioner time until 10th July, 2025 to file an appeal before the appellate authority under Section 107 of CGST Act, 2017. The court's observations shall not impact the appellate authority's decision, and the validity of the notification remains unresolved, subject to the Supreme Court's pending judgment in the referenced case. The petition was disposed of with liberty to pursue appellate remedies.
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