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...
This notification from the Central Board of Indirect Taxes and Customs amends the previous Notification No. 12/97-Customs (N.T.) dated 2nd April 1997. It exercises powers u/s 7 of the Customs Act, 1962. For the state of Odisha, in the table under serial number 6B, a new item (iv) 'Jajpur' is inserted in column (3) with the corresponding entry in column (4) permitting unloading of imported goods and loading of export goods or any class of such goods at Jajpur. This notification effectively designates Jajpur as an Inland Container Depot for loading and unloading of goods in Odisha.
This notification from the Central Board of Indirect Taxes and Customs amends the previous Notification No. 12/97-Customs (N.T.) dated 2nd April 1997. It exercises powers u/s 7 of the Customs Act, 1962. For the state of Odisha, in the table under serial number 6B, a new item (iv) 'Jajpur' is inserted in column (3) with the corresponding entry in column (4) permitting unloading of imported goods and loading of export goods or any class of such goods at Jajpur. This notification effectively designates Jajpur as an Inland Container Depot for loading and unloading of goods in Odisha.
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