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...
The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest and penalties. The petitioner is directed to execute an undertaking to comply with the GST Act and Rules and to maintain regular filing of returns, failure of which will result in automatic cancellation of registration. The respondents are ordered to suspend the cancellation and to consider the pending returns; if found compliant, they shall require immediate payment of any remaining dues. Petition disposed.
The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest and penalties. The petitioner is directed to execute an undertaking to comply with the GST Act and Rules and to maintain regular filing of returns, failure of which will result in automatic cancellation of registration. The respondents are ordered to suspend the cancellation and to consider the pending returns; if found compliant, they shall require immediate payment of any remaining dues. Petition disposed.
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