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...
Late filing charges on a supplementary Bill of Entry are described as arising under Section 46(3) only where delayed presentation lacks sufficient cause. Where the original Bill of Entry for manifested bulk cargo was timely filed and a supplementary filing followed detection and clearance permission for marginal excess cargo, moisture-related weight variation may support treating the excess as part of the original consignment. The text states that late fees should not be imposed mechanically absent importer fault, mala fides or deliberate delay, and require judicious consideration of sufficient cause. It reports that the levy was set aside.
Late filing charges on a supplementary Bill of Entry are described as arising under Section 46(3) only where delayed presentation lacks sufficient cause. Where the original Bill of Entry for manifested bulk cargo was timely filed and a supplementary filing followed detection and clearance permission for marginal excess cargo, moisture-related weight variation may support treating the excess as part of the original consignment. The text states that late fees should not be imposed mechanically absent importer fault, mala fides or deliberate delay, and require judicious consideration of sufficient cause. It reports that the levy was set aside.
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