Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
Companies may file Form DPT-3 for financial year 2025-2026 without additional fees up to 31 July 2026, despite the normal due date of 30 June 2026. The relaxation applies because capacity enhancement and restoration work at the data centre is being carried out after a fire incident on 5 June 2026. The circular grants a limited filing concession only for the additional fee on delayed DPT-3 submissions for the stated period.
Companies may file Form DPT-3 for financial year 2025-2026 without additional fees up to 31 July 2026, despite the normal due date of 30 June 2026. The relaxation applies because capacity enhancement and restoration work at the data centre is being carried out after a fire incident on 5 June 2026. The circular grants a limited filing concession only for the additional fee on delayed DPT-3 submissions for the stated period.
Note: It is a system-generated summary and is for quick reference only.