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...
EPCG Scheme - Concessional rate of Customs duty - The Department has cancelled bond and bank guarantee after satisfying that the Export Obligation was fulfilled and EODC was produced and the Appellant has satisfied all the conditions of the Notification or the licence. Hence, both DGFT and Customs Department has come to the conclusion that the Appellant has fulfilled all the conditions of the Notification or the Licence. - they are eligible for concessional rate of duty as specified in Notification No. 64/2008-Cus - AT
EPCG Scheme - Concessional rate of Customs duty - The Department has cancelled bond and bank guarantee after satisfying that the Export Obligation was fulfilled and EODC was produced and the Appellant has satisfied all the conditions of the Notification or the licence. Hence, both DGFT and Customs Department has come to the conclusion that the Appellant has fulfilled all the conditions of the Notification or the Licence. - they are eligible for concessional rate of duty as specified in Notification No. 64/2008-Cus - AT
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