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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
HC entertained the writ petition challenging rejection of a rectification application and the consequential assessment order, noting that the petitioner had failed to respond to the pre-assessment notice. Applying its consistent view in analogous matters, HC quashed the impugned assessment and rectification rejection orders and remitted the matter to the Assessing Authority for de novo consideration. The remand was made conditional upon the petitioner-assessee depositing a quantified portion of the disputed tax, between 25% and 100%, as determined with reference to the delay in approaching HC. The Assessing Authority was directed to afford the petitioner a reasonable opportunity of being heard and to pass a fresh, reasoned order in accordance with law. With these directions and conditions, the writ petition was disposed of.
HC entertained the writ petition challenging rejection of a rectification application and the consequential assessment order, noting that the petitioner had failed to respond to the pre-assessment notice. Applying its consistent view in analogous matters, HC quashed the impugned assessment and rectification rejection orders and remitted the matter to the Assessing Authority for de novo consideration. The remand was made conditional upon the petitioner-assessee depositing a quantified portion of the disputed tax, between 25% and 100%, as determined with reference to the delay in approaching HC. The Assessing Authority was directed to afford the petitioner a reasonable opportunity of being heard and to pass a fresh, reasoned order in accordance with law. With these directions and conditions, the writ petition was disposed of.
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