Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Benefit of Notification No. 21/2002 - classification - Once the tariff heading changed and the High Alumina Refractory Cement was classified under other hydraulic cement, no doubt the question of the product which is known in the trade as High Alumina Refractory Cement would be under the relevant heading in the tariff and there cannot be any dispute on this aspect. - AT
Benefit of Notification No. 21/2002 - classification - Once the tariff heading changed and the High Alumina Refractory Cement was classified under other hydraulic cement, no doubt the question of the product which is known in the trade as High Alumina Refractory Cement would be under the relevant heading in the tariff and there cannot be any dispute on this aspect. - AT
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