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...
Service tax on the amount of rent receivable shown in the books of account - No service tax is payable on the rent receivable, but admittedly not received by the appellant. - demand set aside. - AT
Service tax on the amount of rent receivable shown in the books of account - No service tax is payable on the rent receivable, but admittedly not received by the appellant. - demand set aside. - AT
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