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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Reversal of cenvat credit - the appellant did not charge the service tax, does not mean that appellant has provided exempted services - At the most the case could have been booked against the appellant for non payment of service tax which Revenue failed to do so - AT
Reversal of cenvat credit - the appellant did not charge the service tax, does not mean that appellant has provided exempted services - At the most the case could have been booked against the appellant for non payment of service tax which Revenue failed to do so - AT
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