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...
Exemption denied on the ground that the goods imported were not connectors - appellants contended that the goods were actually connectors imported in CKD condition and that by simple pliers can be assembled into connectors - exemption allowed - AT
Exemption denied on the ground that the goods imported were not connectors - appellants contended that the goods were actually connectors imported in CKD condition and that by simple pliers can be assembled into connectors - exemption allowed - AT
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