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 effective rate of Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is amended in the relevant rate table by substituting the entry with Rs. 22 per litre. The revised rate applies from the notification's publication in the Official Gazette, amending Notification No. 08/2026-Central Excise.
The effective rate of Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is amended in the relevant rate table by substituting the entry with Rs. 22 per litre. The revised rate applies from the notification's publication in the Official Gazette, amending Notification No. 08/2026-Central Excise.
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