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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Sugar exports under ITC (HS) Codes 1701 14 90 and 1701 99 90 are amended from "Restricted" to "Prohibited" with immediate effect until 30 September 2026 or further orders, whichever is earlier. The prohibition does not apply to exports to the EU and USA under CXL and TRQ quotas, exports under the Advance Authorisation Scheme, government-approved exports to meet another country's food security needs, or consignments already in the export pipeline before publication, including loading commenced, vessels berthed or anchored with shipping bills filed, or goods handed over to Customs/Custodian and electronically registered. If the prohibition is not extended beyond 30 September 2026, the policy reverts to "Restricted".
Sugar exports under ITC (HS) Codes 1701 14 90 and 1701 99 90 are amended from "Restricted" to "Prohibited" with immediate effect until 30 September 2026 or further orders, whichever is earlier. The prohibition does not apply to exports to the EU and USA under CXL and TRQ quotas, exports under the Advance Authorisation Scheme, government-approved exports to meet another country's food security needs, or consignments already in the export pipeline before publication, including loading commenced, vessels berthed or anchored with shipping bills filed, or goods handed over to Customs/Custodian and electronically registered. If the prohibition is not extended beyond 30 September 2026, the policy reverts to "Restricted".
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