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...
The HC dismissed the petition challenging the impugned order demanding tax, interest, and penalty, holding that the Assessing Authority had duly considered the appellant's reply and provided an opportunity of hearing prior to issuance. The court found no violation of natural justice principles, rejecting the appellant's contention that the order was passed without due process. The appellant was found to have an alternative efficacious remedy and was granted liberty to file an appeal before the designated appellate authority within 30 days of receipt of the order. The appellate authority was directed to adjudicate the appeal in accordance with law within a reasonable timeframe, without raising limitation objections. Consequently, the writ petition was dismissed for lack of merit.
The HC dismissed the petition challenging the impugned order demanding tax, interest, and penalty, holding that the Assessing Authority had duly considered the appellant's reply and provided an opportunity of hearing prior to issuance. The court found no violation of natural justice principles, rejecting the appellant's contention that the order was passed without due process. The appellant was found to have an alternative efficacious remedy and was granted liberty to file an appeal before the designated appellate authority within 30 days of receipt of the order. The appellate authority was directed to adjudicate the appeal in accordance with law within a reasonable timeframe, without raising limitation objections. Consequently, the writ petition was dismissed for lack of merit.
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