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...
Recall of an order passed on merits was held impermissible where the appellant had participated through counsel, advanced submissions, and was effectively on notice; the plea of non-impleadment, absence of notice and denial of hearing was rejected because no apparent procedural flaw attributable to the Tribunal was shown. The Tribunal held that recall cannot be used to reopen a merits-based order after hearing. The separate appeal against the original order was also held time-barred under the IBC, and exclusion of time under Section 14 of the Limitation Act was denied because the recall and writ proceedings could not be used to bypass the statutory appeal period. The delay condonation plea was rejected.
Recall of an order passed on merits was held impermissible where the appellant had participated through counsel, advanced submissions, and was effectively on notice; the plea of non-impleadment, absence of notice and denial of hearing was rejected because no apparent procedural flaw attributable to the Tribunal was shown. The Tribunal held that recall cannot be used to reopen a merits-based order after hearing. The separate appeal against the original order was also held time-barred under the IBC, and exclusion of time under Section 14 of the Limitation Act was denied because the recall and writ proceedings could not be used to bypass the statutory appeal period. The delay condonation plea was rejected.
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