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 directed refund of the deposit with interest and consideration of alleged wrongful negative blocking of ITC where the amount was collected against the Petitioner's will and purportedly contravened applicable CBIC guidance. The Court found an undue delay in adjudicating the Petitioner's representation and ordered the Petitioner to appear before the Additional Director General, DGGI, Gurugram Zonal Unit on 09 Sept 2025 at 11:30 AM. The authority is directed to hear the Petitioner and decide the representation by a reasoned order by 15 Oct 2025. All statutory and other rights and remedies of the parties are expressly kept open. Petition disposed of.
HC directed refund of the deposit with interest and consideration of alleged wrongful negative blocking of ITC where the amount was collected against the Petitioner's will and purportedly contravened applicable CBIC guidance. The Court found an undue delay in adjudicating the Petitioner's representation and ordered the Petitioner to appear before the Additional Director General, DGGI, Gurugram Zonal Unit on 09 Sept 2025 at 11:30 AM. The authority is directed to hear the Petitioner and decide the representation by a reasoned order by 15 Oct 2025. All statutory and other rights and remedies of the parties are expressly kept open. Petition disposed of.
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