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...
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...
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The HC disposed of a petition concerning GST registration cancellation under the Central Goods and Services Tax Act, 2017. The petitioner had filed an application under Section 30 seeking revocation of the cancellation order, which remained pending due to non-compliance with the Authority's direction to furnish geo-tag coordinates (latitude and longitude) of business premises. The Court directed the petitioner to provide the GPS position of their office/place of business within two weeks, failing which the application would not be processed. Upon compliance within the stipulated timeframe, the Authority was required to consider and dispose of the revocation application. The petition was disposed of with these directions.
The HC disposed of a petition concerning GST registration cancellation under the Central Goods and Services Tax Act, 2017. The petitioner had filed an application under Section 30 seeking revocation of the cancellation order, which remained pending due to non-compliance with the Authority's direction to furnish geo-tag coordinates (latitude and longitude) of business premises. The Court directed the petitioner to provide the GPS position of their office/place of business within two weeks, failing which the application would not be processed. Upon compliance within the stipulated timeframe, the Authority was required to consider and dispose of the revocation application. The petition was disposed of with these directions.
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