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...
CESTAT allowed the appeal, invalidating the licensing authority's order due to procedural irregularities. The tribunal found significant unexplained delays in inquiry proceedings against the customs broker, specifically noting nine months elapsed between the enquiry report and decision, breaching Customs Broker Licensing Regulations, 2018. No justification was provided for the delays, and no findings demonstrated the broker's responsibility for procedural prolongation. Consequently, the order revoking the broker's license and forfeiting the security deposit was set aside, with the proceedings deemed non-compliant with mandatory regulatory timelines.
CESTAT allowed the appeal, invalidating the licensing authority's order due to procedural irregularities. The tribunal found significant unexplained delays in inquiry proceedings against the customs broker, specifically noting nine months elapsed between the enquiry report and decision, breaching Customs Broker Licensing Regulations, 2018. No justification was provided for the delays, and no findings demonstrated the broker's responsibility for procedural prolongation. Consequently, the order revoking the broker's license and forfeiting the security deposit was set aside, with the proceedings deemed non-compliant with mandatory regulatory timelines.
Note: It is a system-generated summary and is for quick reference only.