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...
Clause (f) of the 28 July 2017 circular does not create an automatic right to a third re-test of seized shawls. Where the first test and re-test are already on record and differ, the competent adjudicating authority may rely on either report by recording reasons, and may order a further re-test only if it cannot decide on the existing material; such discretion is not available in every case. A writ petition cannot compel a third test before adjudication has reached that stage, especially where the request is made belatedly and appears dilatory. The challenge to the show cause notice and refusal of re-testing was therefore rejected, with liberty to the authority to consider a third test during adjudication if warranted.
Clause (f) of the 28 July 2017 circular does not create an automatic right to a third re-test of seized shawls. Where the first test and re-test are already on record and differ, the competent adjudicating authority may rely on either report by recording reasons, and may order a further re-test only if it cannot decide on the existing material; such discretion is not available in every case. A writ petition cannot compel a third test before adjudication has reached that stage, especially where the request is made belatedly and appears dilatory. The challenge to the show cause notice and refusal of re-testing was therefore rejected, with liberty to the authority to consider a third test during adjudication if warranted.
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