Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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...
An unsigned notice issued under section 143(2) was held invalid because signing in electronic form was treated as a mandatory requirement under section 282A(1), not a mere formality. As the notice was void ab initio, it could not confer jurisdiction on the AO to complete scrutiny assessment under section 143(3). The assessment was therefore quashed, and the merits grounds were left academic and not examined.
An unsigned notice issued under section 143(2) was held invalid because signing in electronic form was treated as a mandatory requirement under section 282A(1), not a mere formality. As the notice was void ab initio, it could not confer jurisdiction on the AO to complete scrutiny assessment under section 143(3). The assessment was therefore quashed, and the merits grounds were left academic and not examined.
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