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...
Benefit of abatement - GTA Services - reverse charge mechanism - absence of endorsement on the consignment notes - Such procedure prescribed by the Board cannot be said to be mandatory and the same cannot be adopted for denying substantive right especially when it is not the case of the Revenue that credit has been availed by the transporter.
Benefit of abatement - GTA Services - reverse charge mechanism - absence of endorsement on the consignment notes - Such procedure prescribed by the Board cannot be said to be mandatory and the same cannot be adopted for denying substantive right especially when it is not the case of the Revenue that credit has been availed by the transporter.
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