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...
Prosecution for failure to file an income tax return under the penal provision was quashed because the officer who initiated the complaint lacked jurisdiction after no transfer of the case was shown, and the sanction was treated as having been granted without proper consideration of jurisdiction. The Court also held that prosecution could not be sustained without regular assessment determining tax liability after giving credit for tax deducted at source and other payments. Relying on precedent, it further found that absence of penalty proceedings for non-filing made continuation of the criminal case an abuse of process.
Prosecution for failure to file an income tax return under the penal provision was quashed because the officer who initiated the complaint lacked jurisdiction after no transfer of the case was shown, and the sanction was treated as having been granted without proper consideration of jurisdiction. The Court also held that prosecution could not be sustained without regular assessment determining tax liability after giving credit for tax deducted at source and other payments. Relying on precedent, it further found that absence of penalty proceedings for non-filing made continuation of the criminal case an abuse of process.
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