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...
Export documentation for drugs and pharmaceuticals differs by exporter status and product category. Manufacturer exporters of approved drugs must upload prescribed documents through e-Sanchit, while non-manufacturer exporters must obtain an ADC/CDSCO NOC after regulatory document verification; Customs will ordinarily rely on that verification without requesting duplicate documents. For unapproved, new or banned drugs manufactured solely for export, a CDSCO Zonal Office NOC through the SUGAM Portal must precede the State Licensing Authority's manufacturing licence, and Shipping Bill particulars must match the NOC. A temporary post-facto NOC relaxation applies until 30.09.2026 where specified State licensing and regulatory approvals exist.
Export documentation for drugs and pharmaceuticals differs by exporter status and product category. Manufacturer exporters of approved drugs must upload prescribed documents through e-Sanchit, while non-manufacturer exporters must obtain an ADC/CDSCO NOC after regulatory document verification; Customs will ordinarily rely on that verification without requesting duplicate documents. For unapproved, new or banned drugs manufactured solely for export, a CDSCO Zonal Office NOC through the SUGAM Portal must precede the State Licensing Authority's manufacturing licence, and Shipping Bill particulars must match the NOC. A temporary post-facto NOC relaxation applies until 30.09.2026 where specified State licensing and regulatory approvals exist.
Note: It is a system-generated summary and is for quick reference only.
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