Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
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Competition Commission of India (Determination of Turnover or Income) Regulations, 2024 - (1) Turnover or income for enterprises includes the value of sales, revenue, or receipts, excluding certain items like other income, indirect taxes, trade discounts, and intragroup sales. Guidelines are provided for cases where audited financial statements are not available, requiring certification by a Chartered Accountant and supporting affidavit. - (2) Income for individuals is defined as gross total income as per Income Tax Returns, excluding income from house property and capital gains. Procedures are outlined for cases where Income Tax Returns are not available or not filed, requiring certification by a Chartered Accountant and supporting affidavit. - (3) Guidelines are provided for converting turnover or income not maintained in Indian Rupees into Indian Rupees based on the average of foreign currency reference rates published by the Reserve Bank of India.
Competition Commission of India (Determination of Turnover or Income) Regulations, 2024 - (1) Turnover or income for enterprises includes the value of sales, revenue, or receipts, excluding certain items like other income, indirect taxes, trade discounts, and intragroup sales. Guidelines are provided for cases where audited financial statements are not available, requiring certification by a Chartered Accountant and supporting affidavit. - (2) Income for individuals is defined as gross total income as per Income Tax Returns, excluding income from house property and capital gains. Procedures are outlined for cases where Income Tax Returns are not available or not filed, requiring certification by a Chartered Accountant and supporting affidavit. - (3) Guidelines are provided for converting turnover or income not maintained in Indian Rupees into Indian Rupees based on the average of foreign currency reference rates published by the Reserve Bank of India.
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