Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The Central Government amends the compounding schedule under the Foreign Contribution (Regulation) Act by revising the officer competent to compound specified offences and by substituting updated compounding amounts for contraventions involving excess administrative expenditure, speculative activity, use for purposes other than those for which foreign contribution was received, acceptance or utilisation in contravention of registration requirements, and utilisation in an unregistered purpose or State or Union territory. The amended schedule assigns compounding to the Director or Deputy Secretary in charge of the Act's administration and sets the prescribed monetary formulae for each listed offence. The notification does not apply to cases disposed of before its publication and such cases cannot be reopened.
The Central Government amends the compounding schedule under the Foreign Contribution (Regulation) Act by revising the officer competent to compound specified offences and by substituting updated compounding amounts for contraventions involving excess administrative expenditure, speculative activity, use for purposes other than those for which foreign contribution was received, acceptance or utilisation in contravention of registration requirements, and utilisation in an unregistered purpose or State or Union territory. The amended schedule assigns compounding to the Director or Deputy Secretary in charge of the Act's administration and sets the prescribed monetary formulae for each listed offence. The notification does not apply to cases disposed of before its publication and such cases cannot be reopened.
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