Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock as on date - petitioner was unable to file the ITC-01 FORM to avail the eligible ITC u/s 18(1) - petitioner is permitted to upload the Form ITC-01 so as to enable him to claim the Input Tax Credit - HC
Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock as on date - petitioner was unable to file the ITC-01 FORM to avail the eligible ITC u/s 18(1) - petitioner is permitted to upload the Form ITC-01 so as to enable him to claim the Input Tax Credit - HC
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