Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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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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