Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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Food supplied by an independent outsourced caterer to a hospital is a separate taxable supply, not a composite healthcare supply, because the caterer contracts only to supply food and cannot rely on the healthcare-provider clarification. Reliance on that clarification, although legally incorrect, does not by itself establish fraud, wilful misstatement, or suppression with intent to evade tax; the demand must therefore proceed under the ordinary tax-demand route. Where invoices did not separately identify or collect tax, the invoiced consideration is tax-inclusive and differential tax must be recomputed using cum-tax valuation after invoice verification.
Food supplied by an independent outsourced caterer to a hospital is a separate taxable supply, not a composite healthcare supply, because the caterer contracts only to supply food and cannot rely on the healthcare-provider clarification. Reliance on that clarification, although legally incorrect, does not by itself establish fraud, wilful misstatement, or suppression with intent to evade tax; the demand must therefore proceed under the ordinary tax-demand route. Where invoices did not separately identify or collect tax, the invoiced consideration is tax-inclusive and differential tax must be recomputed using cum-tax valuation after invoice verification.
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