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...
ICT@ Schools services were treated as one naturally bundled composite supply, with infrastructure, software, maintenance, teacher training and student instruction forming an integrated education service under the BOOT model. Applying the predominant nature test, the Tribunal held that the ICT platform was only the medium for delivering curriculum-based computer education in schools, so the services fell within the education exemption under the negative list up to 13.05.2016 and continued to be exempt under the amended Mega Exemption Notification thereafter. Because the activities were not taxable during the disputed period, the valuation and abatement objections were academic, and the Revenue's challenge was held not maintainable.
ICT@ Schools services were treated as one naturally bundled composite supply, with infrastructure, software, maintenance, teacher training and student instruction forming an integrated education service under the BOOT model. Applying the predominant nature test, the Tribunal held that the ICT platform was only the medium for delivering curriculum-based computer education in schools, so the services fell within the education exemption under the negative list up to 13.05.2016 and continued to be exempt under the amended Mega Exemption Notification thereafter. Because the activities were not taxable during the disputed period, the valuation and abatement objections were academic, and the Revenue's challenge was held not maintainable.
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