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...
Refund of Terminal Excise Duty - Deemed Exports - Supplies made under ICB - no customs Duty exemption to goods supplied to the Chennai Metro Rail Project was ever given - Respondents are directed to process the petitioners’ claim for TED refund for the concerned period.
Refund of Terminal Excise Duty - Deemed Exports - Supplies made under ICB - no customs Duty exemption to goods supplied to the Chennai Metro Rail Project was ever given - Respondents are directed to process the petitioners’ claim for TED refund for the concerned period.
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