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...
Confiscation proceedings concerning alleged excess stock of imported electronic goods were challenged on the ground that, although the authority offered offering provisional release, it neither quantified the amount payable nor stipulated any conditions for such release, rendering the option illusory. The forum noted that the seized goods were imported about six years earlier and were likely technologically outdated, requiring a policy-level resolution on provisional release where seizures are based on suspected GST evasion. The matter was directed to be placed before the GST Council for appropriate policy consideration, and the writ petition was disposed of accordingly. - HC
Confiscation proceedings concerning alleged excess stock of imported electronic goods were challenged on the ground that, although the authority offered offering provisional release, it neither quantified the amount payable nor stipulated any conditions for such release, rendering the option illusory. The forum noted that the seized goods were imported about six years earlier and were likely technologically outdated, requiring a policy-level resolution on provisional release where seizures are based on suspected GST evasion. The matter was directed to be placed before the GST Council for appropriate policy consideration, and the writ petition was disposed of accordingly. - HC
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