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...
Export policy for baryte (natural barium sulphate) is amended on a grade-wise basis. Grade A and Grade B baryte are moved to the Restricted category, so their export now requires DGFT authorisation or licensing under the procedure applicable to restricted items. Grade CDW baryte remains in the Free category and continues to be freely exportable. The amendment applies to baryte under the specified ITC/HS entries and changes the operative export control regime according to specific gravity-based grades.
Export policy for baryte (natural barium sulphate) is amended on a grade-wise basis. Grade A and Grade B baryte are moved to the Restricted category, so their export now requires DGFT authorisation or licensing under the procedure applicable to restricted items. Grade CDW baryte remains in the Free category and continues to be freely exportable. The amendment applies to baryte under the specified ITC/HS entries and changes the operative export control regime according to specific gravity-based grades.
Note: It is a system-generated summary and is for quick reference only.