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...
Classification of goods (micronutrient Fertilisers) - Mangala Borosan - Mangala G1 - Classifiable under Chapter Heading 3105 as Fertilisers or not - The AAR ruled that, the product’s classification under 28332990 is substantiated by Its composition, as expounded in existing literature. The absence of micronutrient blends and the prevalence of inorganic chemicals, specifically sulphates, underscore its appropriateness for placement within this specific classification. - The product in question are not classifiable under Chapter Heading 3105 as Fertilisers.
Classification of goods (micronutrient Fertilisers) - Mangala Borosan - Mangala G1 - Classifiable under Chapter Heading 3105 as Fertilisers or not - The AAR ruled that, the product’s classification under 28332990 is substantiated by Its composition, as expounded in existing literature. The absence of micronutrient blends and the prevalence of inorganic chemicals, specifically sulphates, underscore its appropriateness for placement within this specific classification. - The product in question are not classifiable under Chapter Heading 3105 as Fertilisers.
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