Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
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...
Valuation - import of crude oil - Quantity actually received into shore tank in port in India should be the basis for payment of Customs duty. Quantity shown in bill of lading cannot be used for this purpose as it does not reflect quantity of goods at the time and place of importation - AT
Valuation - import of crude oil - Quantity actually received into shore tank in port in India should be the basis for payment of Customs duty. Quantity shown in bill of lading cannot be used for this purpose as it does not reflect quantity of goods at the time and place of importation - AT
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