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...
The all-industry rates of duty drawback for specified gold jewellery, silver jewellery and silver articles under Chapter 71 are revised by amending the schedule to Notification No. 77/2023-Customs (N.T.). The revised rates apply to tariff items 711301, 711302 and 711401, replacing the previously prescribed entries in the drawback schedule. This updates the duty drawback entitlement applicable to exports covered by those tariff items under the Customs and Central Excise Duties Drawback Rules, 2017.
The all-industry rates of duty drawback for specified gold jewellery, silver jewellery and silver articles under Chapter 71 are revised by amending the schedule to Notification No. 77/2023-Customs (N.T.). The revised rates apply to tariff items 711301, 711302 and 711401, replacing the previously prescribed entries in the drawback schedule. This updates the duty drawback entitlement applicable to exports covered by those tariff items under the Customs and Central Excise Duties Drawback Rules, 2017.
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