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...
The Circular No. 03/2024-Customs issued with the aim to promote gender inclusivity and ensure a safe working environment for women in the customs sector. It emphasizes the need for custodians of customs facilities to provide gender-specific infrastructure including special Exim counters for the female customs brokers/traders, separate workplace, customer care cells, essential utilities, restrooms etc. and comply with relevant laws to support the participation and well-being of women in trade-related roles.
The Circular No. 03/2024-Customs issued with the aim to promote gender inclusivity and ensure a safe working environment for women in the customs sector. It emphasizes the need for custodians of customs facilities to provide gender-specific infrastructure including special Exim counters for the female customs brokers/traders, separate workplace, customer care cells, essential utilities, restrooms etc. and comply with relevant laws to support the participation and well-being of women in trade-related roles.
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