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...
Page of 4805
Press 'Enter' after typing page number.
801 to 820 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC held that the omission of Rule 89(4B) and Rule 96(10) of the CGST Rules by the 08.10.2024 notification operates to erase those provisions ab initio for all matters other than "transactions past and closed"; Section 6 of the General Clauses Act does not apply to the omission effected by subordinate Rules and no savings clause was afforded, nor does s.174(3) or the notification's commencement clause save pending matters. Consequentially, undisposed show-cause notices, orders issued after 08.10.2024, and pre-08.10.2024 orders not finally determined (including matters pending on appeal or review) have lapsed. The impugned show-cause notices and original orders are set aside and the petitions are disposed.
The HC held that the omission of Rule 89(4B) and Rule 96(10) of the CGST Rules by the 08.10.2024 notification operates to erase those provisions ab initio for all matters other than "transactions past and closed"; Section 6 of the General Clauses Act does not apply to the omission effected by subordinate Rules and no savings clause was afforded, nor does s.174(3) or the notification's commencement clause save pending matters. Consequentially, undisposed show-cause notices, orders issued after 08.10.2024, and pre-08.10.2024 orders not finally determined (including matters pending on appeal or review) have lapsed. The impugned show-cause notices and original orders are set aside and the petitions are disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
