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...
On certiorari review of an order under Section 74 concerning alleged wrongful availment of input tax credit by misstatement and suppression, the court found that reasons were recorded and relevant factors considered and therefore declined to interfere absent any shown perversity or mala fides; the petitioner's request to waive or reduce the statutory pre deposit for filing a statutory appeal was refused for lack of extraordinary circumstances; the writ petition challenging the Section 74 order was dismissed, and the court's observations were treated as tentative and without prejudice to any appeal on merits.
On certiorari review of an order under Section 74 concerning alleged wrongful availment of input tax credit by misstatement and suppression, the court found that reasons were recorded and relevant factors considered and therefore declined to interfere absent any shown perversity or mala fides; the petitioner's request to waive or reduce the statutory pre deposit for filing a statutory appeal was refused for lack of extraordinary circumstances; the writ petition challenging the Section 74 order was dismissed, and the court's observations were treated as tentative and without prejudice to any appeal on merits.
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