Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
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Levy of GST - grant/ Donation - activities and work related to sanitation - charitable activities or not - Scope of definition under para 2(r) of the exemption Notification No.12/2017-Central Tax (Rate) - since the activities are relate to preservation of environment, they are charitable in nature - benefit of exemption allowed.
Levy of GST - grant/ Donation - activities and work related to sanitation - charitable activities or not - Scope of definition under para 2(r) of the exemption Notification No.12/2017-Central Tax (Rate) - since the activities are relate to preservation of environment, they are charitable in nature - benefit of exemption allowed.
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