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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
HC quashed tax proceedings initiated against a dissolved company under GST Act, finding the impugned orders were passed without application of mind and violated principles of natural justice. The court determined that initiating proceedings against a company already dissolved (effective 30/09/2022) is legally untenable. Consequently, the original orders and subsequent recovery proceedings were set aside, rendering them invalid. The court emphasized that administrative actions against a dissolved corporate entity lack legal sanctity and cannot be sustained.
HC quashed tax proceedings initiated against a dissolved company under GST Act, finding the impugned orders were passed without application of mind and violated principles of natural justice. The court determined that initiating proceedings against a company already dissolved (effective 30/09/2022) is legally untenable. Consequently, the original orders and subsequent recovery proceedings were set aside, rendering them invalid. The court emphasized that administrative actions against a dissolved corporate entity lack legal sanctity and cannot be sustained.
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