Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Seeking permission to re-export of mobile phones - case of petitioner is that despite the payment of the redemption fine and the penalty amount, the goods have not been released for the purpose of re-export - The other co-noticees on whom the penalties have been imposed are the courier company and its employees. They are admittedly not the employees of the petitioner and he has no control over the actions of those noticees. Since the petitioner has deposited the requisite redemption fine and has deposited the penalty imposed upon him, the respondent is required to release the goods for the purpose of re-export - HC
Seeking permission to re-export of mobile phones - case of petitioner is that despite the payment of the redemption fine and the penalty amount, the goods have not been released for the purpose of re-export - The other co-noticees on whom the penalties have been imposed are the courier company and its employees. They are admittedly not the employees of the petitioner and he has no control over the actions of those noticees. Since the petitioner has deposited the requisite redemption fine and has deposited the penalty imposed upon him, the respondent is required to release the goods for the purpose of re-export - HC
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