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...
Para 2.50A of the Handbook of Procedures, 2023 establishes a process for determining whether imported goods were produced wholly or partly using forced labour. DGFT may initiate an enquiry on its own motion or on credible information or a supported complaint, obtain information from importers, exporters, manufacturers and other persons, and consult government bodies, stakeholders, international organisations and expert bodies. After completing the enquiry, DGFT must prepare findings and may recommend that the Central Government prohibit imports of goods found to involve forced labour under the foreign trade framework.
Para 2.50A of the Handbook of Procedures, 2023 establishes a process for determining whether imported goods were produced wholly or partly using forced labour. DGFT may initiate an enquiry on its own motion or on credible information or a supported complaint, obtain information from importers, exporters, manufacturers and other persons, and consult government bodies, stakeholders, international organisations and expert bodies. After completing the enquiry, DGFT must prepare findings and may recommend that the Central Government prohibit imports of goods found to involve forced labour under the foreign trade framework.
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