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...
Exemption from Sales Tax - goods sold for defence organization through various dealers - The requirement of Entry 29-B is that the dealer should have sold the goods to Defence Service installations and at the highest to Defence personnel and not to individuals who may or may not have further sold it to Defence personnel or Defence Services installations - HC
Exemption from Sales Tax - goods sold for defence organization through various dealers - The requirement of Entry 29-B is that the dealer should have sold the goods to Defence Service installations and at the highest to Defence personnel and not to individuals who may or may not have further sold it to Defence personnel or Defence Services installations - HC
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