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...
Amends Notification No. 57/2017 dated 30th June, 2017 - Prescribing effective rate of duties for certain items as 10% as against fixation of basic rate of duty of 20% for the items falling under the heading 8517 62 90 and 8517 69 90
Amends Notification No. 57/2017 dated 30th June, 2017 - Prescribing effective rate of duties for certain items as 10% as against fixation of basic rate of duty of 20% for the items falling under the heading 8517 62 90 and 8517 69 90
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