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 examined the seizure of a vehicle and goods due to a mismatch between the consignment and the e-way bill, where the petitioner acted solely as a transporter. HC noted that authorities had already held the goods to belong to the consignor and released them, and no finding existed that the petitioner was engaged in purchase or sale of goods or had any intent to evade tax. The discrepancy was explained as a human error by labourers during loading. In absence of adverse material against the transporter, HC held that seizure of the vehicle and initiation of proceedings were unsustainable. The impugned order was quashed and the petition allowed.
HC examined the seizure of a vehicle and goods due to a mismatch between the consignment and the e-way bill, where the petitioner acted solely as a transporter. HC noted that authorities had already held the goods to belong to the consignor and released them, and no finding existed that the petitioner was engaged in purchase or sale of goods or had any intent to evade tax. The discrepancy was explained as a human error by labourers during loading. In absence of adverse material against the transporter, HC held that seizure of the vehicle and initiation of proceedings were unsustainable. The impugned order was quashed and the petition allowed.
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