Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
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Entry 1 exemption under Notification No. 12/2017-Central Tax (Rate) was treated as available only where services were rendered by a section 12AB-registered entity by way of charitable activities: mental health awareness, public education and yoga camps were covered, and de-addiction seminars plus sanitation training were accepted as preventive health, but blood donation camps and road safety training were excluded. Entry 72 was allowed for government-funded self-defence training, PM Vishwakarma goldsmith training and vocational training at Kasturba Gandhi Balika Vidyalaya. Claims on DDU-GKY, computer or ITI training, and agricultural extension were not answered because the factual record was incomplete or speculative.
Entry 1 exemption under Notification No. 12/2017-Central Tax (Rate) was treated as available only where services were rendered by a section 12AB-registered entity by way of charitable activities: mental health awareness, public education and yoga camps were covered, and de-addiction seminars plus sanitation training were accepted as preventive health, but blood donation camps and road safety training were excluded. Entry 72 was allowed for government-funded self-defence training, PM Vishwakarma goldsmith training and vocational training at Kasturba Gandhi Balika Vidyalaya. Claims on DDU-GKY, computer or ITI training, and agricultural extension were not answered because the factual record was incomplete or speculative.
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