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...
Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of goods unjustified. It directed the petitioner not to pay demurrage, detention, and ground rent charges from a specified date. The petitioner was instructed to lift the goods within five weeks, pay charges to respondent No. 3, and return containers to the concerned parties.
Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of goods unjustified. It directed the petitioner not to pay demurrage, detention, and ground rent charges from a specified date. The petitioner was instructed to lift the goods within five weeks, pay charges to respondent No. 3, and return containers to the concerned parties.
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