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 imported goods - Technical Grade Urea - Chemical Examiner’s report is correct or not - The High Court acknowledges the contention regarding the Foreign Trade Policy but refrains from intervening in the classification decision based on the laboratory findings. The High Court upholds the validity of the laboratory tests conducted by the authorities and underscores their importance in determining the classification of the imported goods. It dismisses the petitioner's challenge to the tests and affirms their role in decision-making.
Classification of imported goods - Technical Grade Urea - Chemical Examiner’s report is correct or not - The High Court acknowledges the contention regarding the Foreign Trade Policy but refrains from intervening in the classification decision based on the laboratory findings. The High Court upholds the validity of the laboratory tests conducted by the authorities and underscores their importance in determining the classification of the imported goods. It dismisses the petitioner's challenge to the tests and affirms their role in decision-making.
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