ITC allowed in respect of supplies made as part of CSR activities as the same are not “gifts” under Section 17(5)(h)
1 Comment
ITC allowed in respect of supplies made as part of CSR activities as the same are not “gifts” under Section…
GST ITC on CSR expenses
Recent Posts
- Loose papers cannot be considered as admissible evidence for making an addition unless backed by independent corroborative material.
- GST Officers must confine their authority to seizure of goods and cannot seize cash or bullion solely based on suspicion of it being undisclosed income: SC
- An overview of the Key Changes in ITR Forms for AY 2025–26
- If the tax effect as per the computation form provided by AO is below Rs. 60 lakhs, the appeal is liable to be dismissed on the ground of low tax effect: Delhi ITAT
- No proposal to levy GST on UPI Transactions over ₹ 2,000 Government Clarfiied
- Hyderabad ITAT deleted demonetization cash deposit addition as no concrete basis existed for treating the higher sales in that month as fictitious
- Documents signed by 3rd party cannot be held to be colorable devise without verification.
- CBIC issued Standard Operating Procedure (SOP) for GST Registrations
- If the notice is digitally signed on 01-04-2021 at 12.45 am then such notice is barred by the limitation u/s 148: ITAT Rajkot
- Unsigned & Unverified papers cannot form the basis for addition u/s 69B
(h)){kind=link}
(h)&description=&image=https://thetaxtalk.com/wp-content/uploads/2021/04/Untitled-811-min.png){kind=link}