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...
Import of Ultrasound Systems, probes, and their parts and components. – History of notification shows that when ultrasound equipment contained feature or mode of B scan, it was specifically so stated and exempted – Specific equipments mentioned alone were to be granted exemption - SC
Import of Ultrasound Systems, probes, and their parts and components. – History of notification shows that when ultrasound equipment contained feature or mode of B scan, it was specifically so stated and exempted – Specific equipments mentioned alone were to be granted exemption - SC
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