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 - HSN Code - baby wipes - the impugned article-‘baby wipes' are neither designed to absorb and store fluids nor are shaped to fit human body and hence cannot be classified under tariff heading 9619 - the product “baby wipes” merits classification under tariff heading 3307 and attract 18% GST, in terms of Circular dated 09.08.2018. - AAR
Classification of goods - HSN Code - baby wipes - the impugned article-‘baby wipes' are neither designed to absorb and store fluids nor are shaped to fit human body and hence cannot be classified under tariff heading 9619 - the product “baby wipes” merits classification under tariff heading 3307 and attract 18% GST, in terms of Circular dated 09.08.2018. - AAR
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