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...
HC adjudicated a writ petition challenging a consolidated SCN (DRC-07) and resultant common order dated 3 February 2025 covering multiple financial years under CGST. HC held that, notwithstanding the multi-year demand, a single, common order permits the assessee (Petitioner) to file one consolidated statutory appeal under Section 107 CGST Act before the Appellate Authority. HC granted liberty to file such appeal on or before 20 December 2025, extended the period for making the mandatory pre-deposit up to that date, and directed that any appeal so filed shall not be rejected on limitation grounds and must be decided on merits. Petition was accordingly disposed of.
HC adjudicated a writ petition challenging a consolidated SCN (DRC-07) and resultant common order dated 3 February 2025 covering multiple financial years under CGST. HC held that, notwithstanding the multi-year demand, a single, common order permits the assessee (Petitioner) to file one consolidated statutory appeal under Section 107 CGST Act before the Appellate Authority. HC granted liberty to file such appeal on or before 20 December 2025, extended the period for making the mandatory pre-deposit up to that date, and directed that any appeal so filed shall not be rejected on limitation grounds and must be decided on merits. Petition was accordingly disposed of.
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