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...
Where a statutory appellate forum is constituted and functional, writ jurisdiction is inappropriate and petitioners must pursue the statutory remedy; the court directed the petitioner to comply with the mandatory pre condition in Section 112(8) (deposit requirement) and to file the appeal within the notified timeline, whereupon the GSTAT shall entertain the appeal if it is in order under Section 112 and applicable rules. The writ was disposed of with directions to deposit and file before the Tribunal; the court declined to rule on the merits of the first appellate order.
Where a statutory appellate forum is constituted and functional, writ jurisdiction is inappropriate and petitioners must pursue the statutory remedy; the court directed the petitioner to comply with the mandatory pre condition in Section 112(8) (deposit requirement) and to file the appeal within the notified timeline, whereupon the GSTAT shall entertain the appeal if it is in order under Section 112 and applicable rules. The writ was disposed of with directions to deposit and file before the Tribunal; the court declined to rule on the merits of the first appellate order.
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