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...
Test reports for identical imported goods, with the same grade, specifications, country of origin and supplier, are treated as valid for six months from issue, and Bills of Entry may be assessed finally on that basis without provisional assessment solely because a fresh report is unavailable. For imports where PTR applies under the cited documentation requirement, dock officers may draw representative samples near expiry at the importer's request, but final assessment must still proceed on the existing valid report. If a fresh report matches, it remains valid for another six months; if it shows variation, action under the Customs Act, 1962 may follow. The procedure does not apply where partner government agencies draw the sample.
Test reports for identical imported goods, with the same grade, specifications, country of origin and supplier, are treated as valid for six months from issue, and Bills of Entry may be assessed finally on that basis without provisional assessment solely because a fresh report is unavailable. For imports where PTR applies under the cited documentation requirement, dock officers may draw representative samples near expiry at the importer's request, but final assessment must still proceed on the existing valid report. If a fresh report matches, it remains valid for another six months; if it shows variation, action under the Customs Act, 1962 may follow. The procedure does not apply where partner government agencies draw the sample.
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