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...
HC held that the appeal had been rejected on limitation, though partial tax liability was admitted. Total tax demand was Rs. 9,99,558/-, of which the petitioner had accepted Rs. 3,65,918/- but deposited only Rs. 99,956/-. HC directed the petitioner to deposit the balance admitted tax of Rs. 2,65,962/- within 30 days, and additionally to deposit Rs. 1,58,410/-, being 25% of the disputed tax of Rs. 6,33,640/-, from the petitioner's Electronic Cash Register within the same period. On such compliance, the 1st respondent/Appellate Authority was mandated to entertain the appeal and decide it on merits, without rejecting it on the ground of limitation. The petition was disposed of with these directions.
HC held that the appeal had been rejected on limitation, though partial tax liability was admitted. Total tax demand was Rs. 9,99,558/-, of which the petitioner had accepted Rs. 3,65,918/- but deposited only Rs. 99,956/-. HC directed the petitioner to deposit the balance admitted tax of Rs. 2,65,962/- within 30 days, and additionally to deposit Rs. 1,58,410/-, being 25% of the disputed tax of Rs. 6,33,640/-, from the petitioner's Electronic Cash Register within the same period. On such compliance, the 1st respondent/Appellate Authority was mandated to entertain the appeal and decide it on merits, without rejecting it on the ground of limitation. The petition was disposed of with these directions.
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