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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - non-payment of service tax by the appellant would be due to mis-interpretation of the provisions of the Finance Act, 1994 - No penalty - AT
Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - non-payment of service tax by the appellant would be due to mis-interpretation of the provisions of the Finance Act, 1994 - No penalty - AT
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