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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Refund due to inverted rate of duty structure: HC disposed of the petition allowing the petitioner-Firm to file a fresh refund application for services covered by the retrospective amendment to Rule 89(5) of CGST Rules 2017. The respondents were directed to decide the application strictly per the amended rule and applicable laws, requiring them to operate the GST portal accordingly.
Refund due to inverted rate of duty structure: HC disposed of the petition allowing the petitioner-Firm to file a fresh refund application for services covered by the retrospective amendment to Rule 89(5) of CGST Rules 2017. The respondents were directed to decide the application strictly per the amended rule and applicable laws, requiring them to operate the GST portal accordingly.
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