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...
Section 128(1) of the Customs Act prescribes a mandatory 60-day period for filing an appeal, with only a further 30 days available for condonation on sufficient cause shown. Once that outer limit expires, the Commissioner (Appeals) lacks jurisdiction to admit the appeal, and section 5 of the Limitation Act is excluded. The Tribunal applied Singh Enterprises and upheld dismissal of the appeal as time-barred, holding that alleged natural justice violations could not be examined outside the statutory appeal window.
Section 128(1) of the Customs Act prescribes a mandatory 60-day period for filing an appeal, with only a further 30 days available for condonation on sufficient cause shown. Once that outer limit expires, the Commissioner (Appeals) lacks jurisdiction to admit the appeal, and section 5 of the Limitation Act is excluded. The Tribunal applied Singh Enterprises and upheld dismissal of the appeal as time-barred, holding that alleged natural justice violations could not be examined outside the statutory appeal window.
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