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...
100% EOU - Debonding of EOU - if any lapse on the part of the appellant it is mere procedural lapse. For this reason, the substantial benefit of notification no. 25/99-Cus and 25/2002-Cus cannot be denied
100% EOU - Debonding of EOU - if any lapse on the part of the appellant it is mere procedural lapse. For this reason, the substantial benefit of notification no. 25/99-Cus and 25/2002-Cus cannot be denied
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