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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Self-sealing permission for electronic sealing (RFID) of containerised cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled by the jurisdictional Principal Commissioner or Commissioner for non-compliance, misuse of the facility or any other valid reason, and all such permissions must be reflected in the EDI system. As a facilitation measure, permissions granted by the Commissionerate are subject to review every three years. For review, exporters must submit the prescribed request letter, earlier permission, authorised signatory details, valid IEC/PAN/GSTN and other registrations, proof of premises, declaration of previous cases or SCNs, and particulars of export goods with HSN codes.
Self-sealing permission for electronic sealing (RFID) of containerised cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled by the jurisdictional Principal Commissioner or Commissioner for non-compliance, misuse of the facility or any other valid reason, and all such permissions must be reflected in the EDI system. As a facilitation measure, permissions granted by the Commissionerate are subject to review every three years. For review, exporters must submit the prescribed request letter, earlier permission, authorised signatory details, valid IEC/PAN/GSTN and other registrations, proof of premises, declaration of previous cases or SCNs, and particulars of export goods with HSN codes.
Note: It is a system-generated summary and is for quick reference only.
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