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...
TDS u/s 194C - non deduction of tds on labour charges - whether the labourers are the employees of assessee or they are working in contractual capacity attracting the provisions of TDS? - The character of the relationship of the employer and employee cannot be changed on the basis whether an organization is registered under PF and ESI. - AT
TDS u/s 194C - non deduction of tds on labour charges - whether the labourers are the employees of assessee or they are working in contractual capacity attracting the provisions of TDS? - The character of the relationship of the employer and employee cannot be changed on the basis whether an organization is registered under PF and ESI. - AT
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