Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Renting of immovable property on profit sharing basis - demand of service tax on renting including on notional interest received on the security deposit made with the appellants. - appellant is not liable to pay service tax under the renting of immovable property service. - AT
Renting of immovable property on profit sharing basis - demand of service tax on renting including on notional interest received on the security deposit made with the appellants. - appellant is not liable to pay service tax under the renting of immovable property service. - AT
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