Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
Page of 4819
Press 'Enter' after typing page number.
1061 to 1080 of 96365 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Under the GST regime, intelligence-based enforcement may be initiated by either Central or State tax authorities even where the taxpayer is registered with the other administration, so the State authority's jurisdiction to begin proceedings and issue orders was upheld. Classification disputes and objections to invocation of Section 74 involved disputed factual questions and were not entertained in writ jurisdiction under Article 226. Those grounds, including the plea that the reply was not properly considered, were held to be matters for statutory appeal, and the writ petitions were dismissed with liberty to appeal.
Under the GST regime, intelligence-based enforcement may be initiated by either Central or State tax authorities even where the taxpayer is registered with the other administration, so the State authority's jurisdiction to begin proceedings and issue orders was upheld. Classification disputes and objections to invocation of Section 74 involved disputed factual questions and were not entertained in writ jurisdiction under Article 226. Those grounds, including the plea that the reply was not properly considered, were held to be matters for statutory appeal, and the writ petitions were dismissed with liberty to appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
