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...
The HC allowed the petition, holding that the revisional order dated 22 July 2024 is vitiated by want of valid service of the show-cause notice dated 1 July 2024 and by a consequent breach of the principles of natural justice; accordingly, the impugned revisional order is set aside. The court confined its decision to the procedural defect and permitted the Respondent to proceed afresh with the show-cause proceedings: to effect valid service of the 1 July 2024 notice, afford the Petitioner an opportunity of hearing, and thereafter pass appropriate orders in accordance with law. The petition is allowed; the show-cause notice was not annexed to the Respondent's replies.
The HC allowed the petition, holding that the revisional order dated 22 July 2024 is vitiated by want of valid service of the show-cause notice dated 1 July 2024 and by a consequent breach of the principles of natural justice; accordingly, the impugned revisional order is set aside. The court confined its decision to the procedural defect and permitted the Respondent to proceed afresh with the show-cause proceedings: to effect valid service of the 1 July 2024 notice, afford the Petitioner an opportunity of hearing, and thereafter pass appropriate orders in accordance with law. The petition is allowed; the show-cause notice was not annexed to the Respondent's replies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
