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 dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court found the appellant availed ITC from bona fide purchases which bore no nexus to outward sales, and the adjudicating authority relied on documents disclosed by the petitioner following a search and panchnama at the petitioner's residence. The contention of procedural prejudice for denial of cross-examination of witnesses (truck drivers) and alleged statements made under duress was rejected: none of the witnesses retracted their statements, and the petitioner failed to produce evidence or call those witnesses initially. The court held the onus lay on the petitioner to produce corroborating evidence; allegations of natural justice breach were unfounded. Petition dismissed.
The HC dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court found the appellant availed ITC from bona fide purchases which bore no nexus to outward sales, and the adjudicating authority relied on documents disclosed by the petitioner following a search and panchnama at the petitioner's residence. The contention of procedural prejudice for denial of cross-examination of witnesses (truck drivers) and alleged statements made under duress was rejected: none of the witnesses retracted their statements, and the petitioner failed to produce evidence or call those witnesses initially. The court held the onus lay on the petitioner to produce corroborating evidence; allegations of natural justice breach were unfounded. Petition dismissed.
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