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...
Import of Glufosinate and its salts under the listed Chapter 38 ITC(HS) codes is revised from free to restricted where the combined CIF value and applicable anti-dumping duty, calculated per kilogram, is below the prescribed threshold. The revised policy condition applies in addition to the existing policy condition for the relevant tariff items, and the restriction is limited to the specified HS codes. The amendment operates for six months from the date of publication, after which the temporary policy treatment ceases unless further revised.
Import of Glufosinate and its salts under the listed Chapter 38 ITC(HS) codes is revised from free to restricted where the combined CIF value and applicable anti-dumping duty, calculated per kilogram, is below the prescribed threshold. The revised policy condition applies in addition to the existing policy condition for the relevant tariff items, and the restriction is limited to the specified HS codes. The amendment operates for six months from the date of publication, after which the temporary policy treatment ceases unless further revised.
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