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...
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...
TDS u/s 194H - assessee has not deducted TDS on payment of credit card service charges - There is no such relation between the bank and the shop keeper, which establishes the relationship of a principal and commission agent - no TDS is required - AT
TDS u/s 194H - assessee has not deducted TDS on payment of credit card service charges - There is no such relation between the bank and the shop keeper, which establishes the relationship of a principal and commission agent - no TDS is required - AT
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