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...
Penalty u/s 78 - absence of mens rea or not? - Had the appellant acted under bonafide belief, then they ought to have cooperated in the investigation. But it has come on record that they did not corporate with the department nor produced the record for quantification of service tax liability - demand confirmed.
Penalty u/s 78 - absence of mens rea or not? - Had the appellant acted under bonafide belief, then they ought to have cooperated in the investigation. But it has come on record that they did not corporate with the department nor produced the record for quantification of service tax liability - demand confirmed.
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