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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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Absence of a Document Identification Number rendered the assessment order invalid, following the Court's earlier GST rulings. Although the writ petitions were delayed and service was claimed through portal upload, the Court held that a patent irregularity of this kind justified entertaining the challenge on terms. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after due hearing, subject to deposit of 20% of the disputed tax. The intervening period was excluded for limitation, and all issues were left open.
Absence of a Document Identification Number rendered the assessment order invalid, following the Court's earlier GST rulings. Although the writ petitions were delayed and service was claimed through portal upload, the Court held that a patent irregularity of this kind justified entertaining the challenge on terms. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after due hearing, subject to deposit of 20% of the disputed tax. The intervening period was excluded for limitation, and all issues were left open.
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