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...
Classification of goods - water signal / sensors, pressure sensors, heart film air mass meters / air mass sensors and temperature sensors - The appellants should be eligible to classify the goods under 9026 - Also, as it is not evidenced that the instruments do not have any mechanism to control or trigger, start or stop of the engine, in view of the HSN Explanatory Notes, they cannot be classified under 9032.
Classification of goods - water signal / sensors, pressure sensors, heart film air mass meters / air mass sensors and temperature sensors - The appellants should be eligible to classify the goods under 9026 - Also, as it is not evidenced that the instruments do not have any mechanism to control or trigger, start or stop of the engine, in view of the HSN Explanatory Notes, they cannot be classified under 9032.
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