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 allows restoration of GST registration after considering petitioner's genuine medical impediment for non-filing of returns. The court directs petitioner to file all pending returns, pay tax dues, interest, and belated filing fees within 4 weeks from registration restoration. The cancellation order is revoked subject to compliance with prescribed conditions, providing an opportunity for the petitioner to rectify procedural non-compliance arising from health-related challenges.
HC allows restoration of GST registration after considering petitioner's genuine medical impediment for non-filing of returns. The court directs petitioner to file all pending returns, pay tax dues, interest, and belated filing fees within 4 weeks from registration restoration. The cancellation order is revoked subject to compliance with prescribed conditions, providing an opportunity for the petitioner to rectify procedural non-compliance arising from health-related challenges.
Note: It is a system-generated summary and is for quick reference only.
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