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...
Absence of a Document Identification Number rendered the assessment orders invalid, as the High Court followed its earlier view that DIN is an inherent requirement for such orders. Although delay in filing the writ petitions was objected to on the basis of portal service, the Court entertained the delayed petitions in light of practical difficulties under the online GST regime, subject to deposit of 20% of the disputed tax. The impugned orders were set aside and the matter was remanded for fresh assessment after granting due opportunity of hearing, with adjustment of amounts already paid or recovered and exclusion of the intervening period for limitation.
Absence of a Document Identification Number rendered the assessment orders invalid, as the High Court followed its earlier view that DIN is an inherent requirement for such orders. Although delay in filing the writ petitions was objected to on the basis of portal service, the Court entertained the delayed petitions in light of practical difficulties under the online GST regime, subject to deposit of 20% of the disputed tax. The impugned orders were set aside and the matter was remanded for fresh assessment after granting due opportunity of hearing, with adjustment of amounts already paid or recovered and exclusion of the intervening period for limitation.
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