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...
DGFT imposed quantitative restrictions on import of low ash metallurgical coke having ash content below 18% under HS codes 27040020, 27040030, 27040040, 27040090 for 6 months from 01.01.2025 to 30.06.2025, based on DGTR's final findings vide Notification No. 22/4/2023-DGTR. The country-wise quantitative restrictions were specified, with imports permitted only against DGFT's import authorization through EDI ports. Unutilized quota for Q1 would be added to Q2. Residual quantity could be utilized by countries exhausting their allocated quota. Metallurgical coke with high ash content above 18% was excluded from restrictions.
DGFT imposed quantitative restrictions on import of low ash metallurgical coke having ash content below 18% under HS codes 27040020, 27040030, 27040040, 27040090 for 6 months from 01.01.2025 to 30.06.2025, based on DGTR's final findings vide Notification No. 22/4/2023-DGTR. The country-wise quantitative restrictions were specified, with imports permitted only against DGFT's import authorization through EDI ports. Unutilized quota for Q1 would be added to Q2. Residual quantity could be utilized by countries exhausting their allocated quota. Metallurgical coke with high ash content above 18% was excluded from restrictions.
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