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...
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Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy filing as a condition precedent. Procedural rules being handmaids of justice, substantial rights cannot be defeated on hyper-technical defects when the electronic mode is provided. Consequently, the rejection order was set aside and the appeal was remanded to the appellate authority for fresh adjudication on merits after granting hearing. - HC
Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy filing as a condition precedent. Procedural rules being handmaids of justice, substantial rights cannot be defeated on hyper-technical defects when the electronic mode is provided. Consequently, the rejection order was set aside and the appeal was remanded to the appellate authority for fresh adjudication on merits after granting hearing. - HC
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