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...
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
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