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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Benefit of N/N. 6/2006-CE - manufacturing/replicating of CD ROM were not of Educational nature or not - In the absence of any evidence on record that non-educational CD-ROMs containing journal, periodicals (magazines) or news paper are CD-ROMs of ‘Video Games’, the benefit of doubt goes to the assessee - AT
Benefit of N/N. 6/2006-CE - manufacturing/replicating of CD ROM were not of Educational nature or not - In the absence of any evidence on record that non-educational CD-ROMs containing journal, periodicals (magazines) or news paper are CD-ROMs of ‘Video Games’, the benefit of doubt goes to the assessee - AT
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