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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Jurisdiction/power to conduct audit - to conduct audit Rule 5A of the Service Tax Rules on introduction of CGST Act, 2017 is an issue that requires detailed consideration - grant of interim relief at this stage would prevent the respondents from carrying out audit as permitted under Rule - no stay at this stage
Jurisdiction/power to conduct audit - to conduct audit Rule 5A of the Service Tax Rules on introduction of CGST Act, 2017 is an issue that requires detailed consideration - grant of interim relief at this stage would prevent the respondents from carrying out audit as permitted under Rule - no stay at this stage
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