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...
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...
Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to manufacture - Cenvat Credit of excise duty paid on inputs is eligible while paying service tax on inspection, Certification and engineering services etc - AAR
Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to manufacture - Cenvat Credit of excise duty paid on inputs is eligible while paying service tax on inspection, Certification and engineering services etc - AAR
Note: It is a system-generated summary and is for quick reference only.