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The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the effective rates of Road and Infrastructure Cess, with immediate effect through Notification No. 30/2024-Central Excise dated 2nd December 2024, exercising powers conferred by relevant sections of the Finance Act 2018, Central Excise Act 1944, and General Clauses Act 1897.
The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the effective rates of Road and Infrastructure Cess, with immediate effect through Notification No. 30/2024-Central Excise dated 2nd December 2024, exercising powers conferred by relevant sections of the Finance Act 2018, Central Excise Act 1944, and General Clauses Act 1897.
Note: It is a system-generated summary and is for quick reference only.