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 dated May 27, 2024, outlines timelines for disclosures by Social Enterprises on the Social Stock Exchange (SSE) for FY 2023-24. Not for Profit Organizations (NPOs) registered on SSE must make annual disclosures by 31st October, 2024, as per Regulation 91C (1) of SEBI LODR Regulations. Social Enterprises that have raised funds through SSE must submit an Annual Impact Report by the same date, as per Regulation 91E (1).
The circular dated May 27, 2024, outlines timelines for disclosures by Social Enterprises on the Social Stock Exchange (SSE) for FY 2023-24. Not for Profit Organizations (NPOs) registered on SSE must make annual disclosures by 31st October, 2024, as per Regulation 91C (1) of SEBI LODR Regulations. Social Enterprises that have raised funds through SSE must submit an Annual Impact Report by the same date, as per Regulation 91E (1).
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