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...
Ease in claiming deduction on amortization of preliminary expenditure - certain preliminary expenses which are required to approved by the Board (CBDT) - In order to ease the process of claiming amortization of these preliminary expenses, such condition is proposed to be removed.
Ease in claiming deduction on amortization of preliminary expenditure - certain preliminary expenses which are required to approved by the Board (CBDT) - In order to ease the process of claiming amortization of these preliminary expenses, such condition is proposed to be removed.
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