Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
Faculty payments were held to fall under a contract for service, not a contract of service, so the recipients were independent professionals rather than employees. Administrative controls such as working hours, attendance requirements, restrictions on outside teaching, and curriculum-based supervision were treated as functional measures and not conclusive proof of an employer-employee relationship. The Tribunal also noted that the faculty were paid professional fees with a variable lecture-based component, received no employment benefits, had no written employment contract, and had reported the receipts as professional income under section 44ADA. TDS under section 194J was therefore correctly deducted, and the assessee could not be treated as in default under sections 201(1) and 201(1A); those orders were quashed.
Faculty payments were held to fall under a contract for service, not a contract of service, so the recipients were independent professionals rather than employees. Administrative controls such as working hours, attendance requirements, restrictions on outside teaching, and curriculum-based supervision were treated as functional measures and not conclusive proof of an employer-employee relationship. The Tribunal also noted that the faculty were paid professional fees with a variable lecture-based component, received no employment benefits, had no written employment contract, and had reported the receipts as professional income under section 44ADA. TDS under section 194J was therefore correctly deducted, and the assessee could not be treated as in default under sections 201(1) and 201(1A); those orders were quashed.
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