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 dismissed the writ petition as premature, finding the petitioner's challenge to the departmental show-cause notice unsuited to judicial adjudication absent an administrative reply and supporting documentary evidence. The court held that factual and taxability issues concerning the overseas construction contract and place-of-supply determinations are for the Assessing Officer to examine after receipt of a detailed response; accordingly the petitioner was granted liberty to file a comprehensive reply with all supporting documents in relation to the impugned show-cause notice dated 22.07.2024. The petition is dismissed, with the petitioner directed to submit its reply within 30 days of receipt of the order.
HC dismissed the writ petition as premature, finding the petitioner's challenge to the departmental show-cause notice unsuited to judicial adjudication absent an administrative reply and supporting documentary evidence. The court held that factual and taxability issues concerning the overseas construction contract and place-of-supply determinations are for the Assessing Officer to examine after receipt of a detailed response; accordingly the petitioner was granted liberty to file a comprehensive reply with all supporting documents in relation to the impugned show-cause notice dated 22.07.2024. The petition is dismissed, with the petitioner directed to submit its reply within 30 days of receipt of the order.
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