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 writ petition and upheld the validity of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, holding that the challenge to vires of those provisions-alleging lack of legislative competence and contravention of Article 13-does not survive in the present factual matrix, particularly because the contested provisions are analogous to Sections 69 and 132 of the CGST Act. The court concluded that, on the record before it, there is no subsisting forum for sustaining the constitutional attack, and consequently the petitioners' plea for striking down the impugned sections was negatived and the petition was dismissed.
The HC dismissed the writ petition and upheld the validity of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, holding that the challenge to vires of those provisions-alleging lack of legislative competence and contravention of Article 13-does not survive in the present factual matrix, particularly because the contested provisions are analogous to Sections 69 and 132 of the CGST Act. The court concluded that, on the record before it, there is no subsisting forum for sustaining the constitutional attack, and consequently the petitioners' plea for striking down the impugned sections was negatived and the petition was dismissed.
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