Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
HC dismissed the writ petition challenging a tax assessment order, finding no violation of natural justice. The court noted that the tax authority provided adequate opportunities for hearing and response prior to issuing the assessment order. The petitioner was granted liberty to file an appeal after offering to pay 25% of the disputed tax amount. The appellate authority was directed to consider the potential appeal on its merits, providing sufficient opportunity to the petitioner without strict adherence to limitation periods. The dismissal was without costs, with connected miscellaneous petitions also being closed.
HC dismissed the writ petition challenging a tax assessment order, finding no violation of natural justice. The court noted that the tax authority provided adequate opportunities for hearing and response prior to issuing the assessment order. The petitioner was granted liberty to file an appeal after offering to pay 25% of the disputed tax amount. The appellate authority was directed to consider the potential appeal on its merits, providing sufficient opportunity to the petitioner without strict adherence to limitation periods. The dismissal was without costs, with connected miscellaneous petitions also being closed.
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