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...
Classification of services - activities of unitisation, strapping and packeting in the client’s premises - Prior to the amendment made by the Finance Act of 2005 with effect from 16.06.2005, no demand of service tax can sustain - AT
Classification of services - activities of unitisation, strapping and packeting in the client’s premises - Prior to the amendment made by the Finance Act of 2005 with effect from 16.06.2005, no demand of service tax can sustain - AT
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