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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
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Classification of services - Manpower Recruitment/Supply service - the contract is for handling the agricultural produce which is a Work Order though the payment has been made on the strength of man-days provided and not for supplying the manpower service - demand on the said service is set-aside along with penalty and interest
Classification of services - Manpower Recruitment/Supply service - the contract is for handling the agricultural produce which is a Work Order though the payment has been made on the strength of man-days provided and not for supplying the manpower service - demand on the said service is set-aside along with penalty and interest
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