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...
Free Trade Agreement [FTA] - goods imported from South Asian Association for Regional Co-operation [SAARC] countries - the subject goods are not fulfilling the Origin Criteria as prescribed in the said notification and hence not eligible for the benefit of Customs Notification No.105/1999-Cus.
Free Trade Agreement [FTA] - goods imported from South Asian Association for Regional Co-operation [SAARC] countries - the subject goods are not fulfilling the Origin Criteria as prescribed in the said notification and hence not eligible for the benefit of Customs Notification No.105/1999-Cus.
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